THE COMMISSIONERS FOR HIS MAJESTY’S REVENUE AND CUSTOMS v MOHAMMED ZAMAN [2024] UKUT 00278 (TCC)

JurisdictionUK Non-devolved
JudgeJudge Andrew Scott,Judge Julian Ghosh KC
CourtUpper Tribunal (Tax and Chancery Chamber)
Published date12 September 2024
Neutral Citation: [2024] UKUT 00278 (TCC) Case Number: UT/2023/000069
UPPER TRIBUNAL
(Tax and Chancery Chamber) By remote video hearing
PERSONAL LIABILITY NOTICE whether FTT’s decision contains error of law on Edwards
v Bairstow grounds no- appeal dismissed
Heard on: 28 May 2024
Judgment date: 11 September 2024
Before
JUDGE ANDREW SCOTT
JUDGE JULIAN GHOSH KC
Between
THE COMMISSIONERS FOR HISMAJESTY’S REVENUE AND CUSTOMS
Appellants
and
MOHAMMED ZAMAN Respondent
Representation:
For the Appellants: Roddy McLeod, Counsel, instructed by the Office of the Advocate
General on behalf of HisMajesty’s Revenue and Customs
For the Respondent: Mohammed Zaman appeared in person

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