[2026] UKUT 00297 (TCC) Michael Stefan Duma v HMRC
Upper Tribunal Tax and Chancery decision of Judge Scott on 5 August 2026.
Read full decision:
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”) in (1) Intech Ventures Limited (In Liquidation) (2) Michael Stefan Duma v HMRC released on 26 November 2025 (the “Decision”).