Skip to main content

[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.

Read Full Decision: [2026] UKUT 00333 (TCC) Mihill v The Commissioners for His Majesty’s Revenue and Customs

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”).

Updates to this page

Published 27 August 2026