7/22/2025 3:58:09 PM Purpose re-visited: the UT’s decision in Osmond and Allen v HMRC By Gideon Sanitt Jackelyn West Simon Fraser Nathan Burgard +1 more... Show less Nearly a year ago, we wrote about the First-tier Tribunal’s (FTT) decision in Osmond and ors v HMRC [2024] UKFTT 00378. Our view was...