[2026] UKUT 00343 (TCC) Shane Matin v HMRC
Upper Tribunal Tax and Chancery decision of Judge Tilakapala on 3 September 2026.
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The Applicant renewed his application for permission to appeal. I refused that application on the papers in a decision released on 16 June 2026 (the “UT Papers Decision”). The Applicant has now applied for that decision to be reconsidered pursuant to Rule 22(4) of the Tribunal Procedure (Upper Tribunal) Rules 2008.