Rytis Makvicius v The Commissioners for His Majesty’s Revenue and Customs [2024] UKUT 00321 (TCC)
Upper Tribunal tax and Chancery decision of JUDGE TRACEY BOWLER on 07 October 2024
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The hearing was to consider the application (the “Application”) for permission to appeal against the decision of the First-tier Tribunal (Tax Chamber) (the “FTT”) released on 4 August 2023 (“the Decision”) following my previous refusal of the paper application for permission to appeal. The FTT had previously refused permission to appeal in a decision dated 20 October 2023.