(1) RS GLOBAL LIMITED (2) AKSHAY AGARWAL v THE COMMISSIONERS FOR HIS MAJESTY’S REVENUE AND CUSTOMS 2026] UKUT 00216 (TCC)
Upper Tribunal Tax and Chancery decision of MR JUSTICE MEADE and JUDGE AMANDA BROWN KC on 09 June 2026
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This is an appeal against one of two preliminary matters determined by the First-tier Tribunal Tax Chamber (FTTTC) in its judgment of 12 March 2025 (FTT Judgment).