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[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:UT-2026-000031 Michael Stefan Duma v HMRC

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”).

Updates to this page

Published 5 August 2026