[2025] UKUT 00432 (TCC) Derek Hosie v The Commissioners for His Majesty’s Revenue and Customs

Upper Tribunal Tax Decision of Judge Zaman on 30 December 2025.

From:
HM Courts & Tribunals Service and Upper Tribunal (Tax and Chancery Chamber)
Published
6 January 2026
Category:
Tax
Release date:
6 January 2026

Read full decision: Derek Hosie v The Commissioners for His Majesty’s Revenue and Customs

  1. The applicant, Derek Hosie, applied to the Upper Tribunal (Tax and Chancery Chamber) for permission to appeal against the decision (the “Decision”) of the First-tier Tribunal (Tax Chamber) (“FTT”) released on 13 March 2025 (TC/2020/01608).

Updates to this page

Published 6 January 2026