[2026] UKUT 00012 (TCC) Zobortrans EU sro v Director of Border Force

Upper Tribunal Tax Decision of Judge Jones On 7th January 2026.

• From: HM Courts & Tribunals Service and Upper Tribunal (Tax and Chancery Chamber)
• Published: 8 January 2026

• Category: Tax
• Release date: 8 January 2026

Read full decision: UT-2025-000013 Zobortrans EU sro v Director of Border Force

The Applicant (also referred to as the Appellant), Zobortrans EU s.r.o., applies to the Upper Tribunal (Tax and Chancery) (“UT”) for permission to appeal the decision of the First-tier Tribunal (Tax Chamber) (“the FTT”), released on 4 July 2024 (“the Decision”).  The Decision was made by the FTT following a hearing conducted on 19 and 20 June 2024.

Published 8 January 2026