Beard (appellant) v HM Revenue and Customs (respondent)

Wednesday 19 – Thursday 20 March 2025

By Appellant’s Notice filed on 12 June 2024, the Appellant appeals the decision, dated 25 March 2024 of the Upper Tribunal (Tax and Chancery Chamber), dismissing the Appellant’s appeal of a First Tier Tribunal decision that upheld HMRC’s closure notice assessing the Appellant for tax on distributions made in relation to shareholdings in a Jersey company.

View hearing:

Day 1

Part 1

Part 2

Day 2

Part 1

Part 2