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(1) Massala Exotic Limited; (2) Khosru Miah v The Commissioners for His Majesty’s Revenue and Customs [2026] UKUT 00355 (TCC)

Upper Tribunal Tax and Chancery decision of Judge Jones on the 16th of September 2026.

Read Full Decision: Massala and Miah v HMRC oral pta decision

The Applicants apply to the Upper Tribunal (Tax and Chancery) (“UT”) for permission to appeal the decision of the First-tier Tribunal (Tax Chamber) (“the FTT”), released on 29 January 2026 (“the Decision”).  The Decision was made by the FTT following a hearing on 12 January 2026.

Updates to this page

Published 16 September 2026