扒哥吃瓜

Read full decision:

The Applicant, Michael Nielson, applies to the Upper Tribunal (Tax and Chancery Chamber) (the 鈥淯T鈥�) for permission to appeal against the decision (the 鈥淒ecision鈥�) of the First-tier Tribunal (Tax Chamber) (the 鈥淔TT鈥�) released on 17 July 2025 (TC/2022/02543).