[2026] UKUT 00304 (TCC) YORK SD LIMITED and others v HMRC
Upper Tribunal Tax and Chancery decision of Judge Cannan on 7 August 2026.
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The appellants seek permission to appeal a decision of the First-tier Tribunal (Tax Chamber) (“the FTT”) released on 16 July 2025 (“the Decision”). The FTT has granted permission to appeal on various grounds in a decision notice released on 6 November 2025. It refused permission on what was identified as Ground 1. The appellants renewed their applications to the Upper Tribunal and I refused permission to appeal on Ground 1 on paper in a decision released on 5 March 2026.
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Published 7 August 2026