[2026] UKUT 00213 (TCC) Top-Notch Accountants Limited v The Commissioners for His Majesty’s Revenue and Customs
Upper Tribunal Tax and Chancery decision of Judge Tilakapala on 31st May 2026.
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Top Notch Accountants Limited (the “Applicant”) applies to the Upper Tribunal (Tax and Chancery) for permission to appeal against the decision of the First-tier Tribunal (Tax Chamber) (the “FTT”) released on 17 July 2025.