[2026] UKUT 00145 (TCC) John Strange v HMRC

Upper Tribunal Tax and Chancery decision of Judge Redston on 10 April 2026.

Read full decision: UT-2025-000112 John Strange v HMRC

Mr Strange then applied to the Upper Tribunal (Tax and Chancery) Chamber (“the UT”) for permission to appeal (“the PTA Application”). I considered the PTA Application on the papers, and gave Mr Strange permission to appeal on Ground 1 but refused permission on the other three Grounds.

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Published 10 April 2026