[2026] UKUT 00223 (TCC) Per Wimmer & Wimmer Financial LLP v HMRC
Upper Tribunal Tax and Chancery decision of Judge Raghavan on 16 June 2026.
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The applicants renewed their application for permission to the UT. I had previously refused permission to appeal in my decision of 11 March 2026 (“the paper refusal decision”). This is my decision following the oral renewal of the application heard on the 17 April 2026 and, following my direction, the written submissions HMRC filed on 1 May 2026 and the response the appellant filed on 5 May 2026.
Updates to this page
Published 16 June 2026