[2026] UKUT 00100 (TCC) KNR Flooring Ltd v The Commissioners for His Majesty’s Revenue and Customs
Upper Tribunal Tax and Chancery decision of Judge Zaman on the 27th of February 2026.
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The applicant, KNR Flooring Ltd (“KNR”), 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 9 May 2025 (TC/2023/08106). KNR applied to the FTT for permission to appeal against the Decision on five grounds. In a decision notice released on 10 July 2025, the FTT refused permission on all grounds (the “FTT PTA Decision”). On 10 August 2025 KNR renewed its application for permission to appeal for all five grounds, within the applicable time limit (the “Application”). I refused permission to appeal on the papers (the “UT Papers Decision) and KNR applied for that decision to be reconsidered at a hearing.