Richard Warner v The Commissioners for His Majesty鈥檚 Revenue and Customs [2025] UKUT 00024 (TCC)

Upper Tribunal Tax and Chancery decision of JUDGE RUPERT JONES on 12 December 2024

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  1. Richard Warner (鈥榯he Applicant鈥) applies to the Upper Tribunal (Tax and Chancery) (鈥淯T鈥) for permission to appeal the decision of the First-tier Tribunal (Tax Chamber) (鈥渢he FTT鈥) released on 5 September 2023 (鈥渢he FTT Decision鈥). The FTT Decision followed a hearing conducted on 12 June 2023.

Updates to this page

Published 22 January 2025