[2026] UKUT 00075 (TCC) Rodrigues v HMRC

Upper Tribunal Tax and Chancery decision of Judge Zaman on 16 February 2026.

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

Read full decision: UT-2025-00008 Rodrigues v HMRC

The applicant, Candido Pereiro Rodrigues (“Mr Rodrigues”), applies 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 June 202

Updates to this page

Published 16 February 2026