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

Read full decision Digital Buying Partners Ltd v The Commissioners for HM Revenue and Customs

  1. The applicant, Digital Buying Partners Limited (“DBP”), applied to the Upper Tribunal (Tax and Chancery Chamber) for permission to appeal against the decision (the “Decision”) of the First-tier Tribunal (Tax Chamber) (“FTT”) 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 “Application”). I refused permission in a decision released on 16 October 2024 (the “Papers Refusal”).
  3. On 30 October 2024 DBP made an in-time application for that decision to be reconsidered at a hearing (the “Renewal Application”). The hearing (the “Renewal Hearing”) was held on 12 December 2024.

Updates to this page

Published 23 December 2024