United Kingdom First-tier Tribunal (Tax) 14 October 2020, TC 07886 (Three Sixty Insure limited v Commissioners for Her Majesty's Revenue and Customs)

[2020] UKFTT 0409 (TC) FIRST-TIER TRIBUNAL TAX CHAMBER Appeal number: TC/2020/00717 BETWEEN THREE SIXTY INSURE LIMITED Appellant -and- THE COMMISSIONERS FOR HER MAJESTY’S REVENUE AND CUSTOMS Respondents TRIBUNAL: JUDGE JEANETTE ZAMAN The Tribunal determined the appeal on 5 October 2020 without a hearing under the provisions of Rule 26 of the Tribunal Procedure (First-tier Tribunal) (Tax Chamber)