[2026] UKUT 00095 (TCC) Michael Kelly v HMRC
Upper Tribunal Tax and Chancery decision of Judge Jones on 27 February 2026.
Read full decision:
The Applicant (“Mr Kelly”) 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 10 July 2025 (“the Decision”). The Decision was made by the FTT following a video hearing on 16 April 2025 with further post-hearing submissions received in June 2025.
Updates to this page
Published 27 February 2026