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

Tuesday 2 December 2025

By Appellant’s Notice filed on 11 October 2024, the Appellant (Claimant below), appeals the decision of the Upper Tribunal (Tax and Chancery Chamber), judgment being delivered on 12 June 2024 following a hearing.

This is an appeal concerning a claim for tax relief on losses said to arise on the sale of gilt strips.

View hearing:

Part 1

Part 2