[2026] UKUT 00102 (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 Consent Order of Judge Jones on 29 January 2026.
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UPON the parties agreeing that, the Appellants having been granted permission to appeal in September 2025, the appeal to the Upper Tribunal (“UT”) from the First-tier Tribunal (“FTT”) should be disposed of without a hearing, without giving reasons pursuant to Rule 40(3) and by consent order pursuant to Rule 39 of the Tribunal Procedure (Upper Tribunal) Rules 2008