(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:
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.