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[2026] UKUT 00356 (TCC) Powar v The Commissioners of His Majesty's Revenue and Customs

Upper Tribunal Tax and Chancery decision of Judge Jones on the 15th of September 2026.

Read full decision: [2026] UKUT 00356 (TCC) Powar v The Commissioners of His Majesty’s Revenue and Customs

The Applicant (Mr Powar) applies 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 9 December 2025 (“the Decision”). The Decision was made by the FTT following a hearing on 18 November 2025.

Updates to this page

Published 17 September 2026