Digital Buying Partners Ltd v The Commissioners for HM Revenue and Customs [2024] UKUT 00437 (TCC)

Upper Tribunal Tax and Chancery decision of Judge Jeanette Zaman on 23 December 2024

From:
HM Courts & Tribunals Service and Upper Tribunal (Tax and Chancery Chamber)
Published
23 December 2024
Category:
Tax
Release date:
23 December 2024

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  1. The applicant, Digital Buying Partners Limited (바카라 사이트淒BP바카라 사이트�), applied to the Upper Tribunal (Tax and Chancery Chamber) for permission to appeal against the decision (the 바카라 사이트淒ecision바카라 사이트�) of the First-tier Tribunal (Tax Chamber) (바카라 사이트淔TT바카라 사이트�) released on 9 May 2024 (TC/2021/19787). DBP applied to the FTT for permission to appeal against the Decision on five grounds. In a decision notice released on 25 July 2024, the FTT refused permission on all grounds.
  2. On 17 August 2024 DBP renewed its application for permission to appeal for all five grounds, within the applicable time limit (the 바카라 사이트淎pplication바카라 사이트�). I refused permission in a decision released on 16 October 2024 (the 바카라 사이트淧apers Refusal바카라 사이트�).
  3. On 30 October 2024 DBP made an in-time application for that decision to be reconsidered at a hearing (the 바카라 사이트淩enewal Application바카라 사이트�). The hearing (the 바카라 사이트淩enewal Hearing바카라 사이트�) was held on 12 December 2024.

Updates to this page

Published 23 December 2024