[2026] UKUT 00259 (TCC) Scott Brothers Limited v The Commissioners for His Majesty’s Revenue and Customs

Upper Tribunal Tax and Chancery decision of Judge Thomas Scott on the 7th July 2026.

• From: HM Courts & Tribunals Service and Upper Tribunal (Tax and Chancery Chamber)
• Published: 7 July 2026

• Category: Tax
• Release date: 7 July 2026

Read Full Decision: [2026] UKUT 00259 (TCC) Scott Brothers Limited v The Commissioners for His Majesty’s Revenue and Customs

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 12 September 2025 (the “Decision”).

Published 7 July 2026