188体育

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1. The applicant, Digital Buying Partners Limited (鈥淒BP鈥�), applied to the Upper Tribunal (Tax and Chancery Chamber) for permission to appeal against the decision (the 鈥淒ecision鈥�) of the First-tier Tribunal (Tax Chamber) (鈥淔TT鈥�) 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 鈥淎pplication鈥�). I refused permission in a decision released on 16 October 2024 (the 鈥淧apers Refusal鈥�).
3. On 30 October 2024 DBP made an in-time application for that decision to be reconsidered at a hearing (the 鈥淩enewal Application鈥�). The hearing (the 鈥淩enewal Hearing鈥�) was held on 12 December 2024.