[2026] UKUT 00333 (TCC) Mihill v The Commissioners for His Majesty’s Revenue and Customs
Upper Tribunal Tax and Chancery decision of Judge Zaman on the 27th of August 2026.
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The applicant, Ian Mihill, applied to the Upper Tribunal (Tax and Chancery Chamber) for permission to appeal against the decision (the “FTT Decision”) of the First-tier Tribunal (Tax Chamber) (“FTT”) released on 31 July 2025 (TC/2024/01251). Mr Mihill applied first to the FTT for permission to appeal against the FTT Decision and, in a decision notice released on 16 October 2025, the FTT refused permission on all grounds (the “FTT PTA Decision”).