Antelope Transport Limited v The Commissioners for HM Revenue and Customs [2025] UKUT 00080 (TCC)

Upper Tribunal Tax and Chancery decision of Judge Thomas Scott on 05 March 2025

From:
HM Courts & Tribunals Service and Upper Tribunal (Tax and Chancery Chamber)
Published
5 March 2025
Category:
Tax
Release date:
5 March 2025

Read full decision

  1. This was an oral hearing to consider the application of Antelope Transport Ltd (the 鈥淎pplicant鈥�) for permission to appeal against the decision of the First-tier Tribunal (Tax Chamber) (the 鈥淔TT鈥�) released on 8 April 2024 (鈥渢he Decision鈥�).
  2. The FTT refused permission to appeal in a decision dated 29 May 2024 (the 鈥淧TA Decision鈥�). I refused permission on paper in a decision released on 5 September 2024.
  3. The hearing was attended by Mr Danny McNamee of McNamee McDonnell Solicitors as representative of the Applicant and Ms Charlotte Brown of Counsel as representative of HMRC.

Updates to this page

Published 5 March 2025