[2026] UKUT 00330 (TCC) Lyden V HMRC
Upper Tribunal Tax and Chancery decision of Judge Aleksander on the 26th of August 2026.
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Mr Lyden applies to the Upper Tribunal (Tax and Chancery Chamber) for permission to appeal against the decision of the First-tier Tribunal (Tax Chamber) (“FTT”) released on 13 February 2025 (“the Decision”) refusing an application to be allowed to make a late appeal against closure notices determining an increase in his income tax liability in relation to two tax years. In a decision dated 12 June 2025 the FTT refused permission to appeal against the Decision. Mr Lyden renewed his application to the Upper Tribunal, and I refused permission to appeal on paper in a decision released on 21 July 2026. This decision follows an oral hearing of the application on 25 August 2026 at which David Parker of Parkers Accountancy appeared for the Mr Lyden.