[2026] UKUT 00101 (TCC) Afshin Sajedi, Akram Rafie, Phillip Hall and Trusha Pillay v The Commissioners for His Majesty’s Revenue and Customs

Upper Tribunal Tax and Chancery decision of Judge Jones on 24 September 2025.

Read full decision: UT-2025-000085 Afshin Sajedi, Akram Rafie, Phillip Hall and Trusha Pillay v The Commissioners for His Majesty’s Revenue and Customs

The Applicants apply 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 6 March 2025 (“the Decision”). The Decision was made by the FTT following a hearing on 13 June 2024.

Updates to this page

Published 3 March 2026