[2026] UKUT 00377 (TCC) Smith v HMRC
Upper Tribunal Tax and Chancery decision of Judge Zaman on the 29th September 2026.
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The applicant, John Smith, applies 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 6 May 2026 (TC/2015/06427). Mr Smith applied to the FTT for permission to appeal against the Decision on 20 grounds on 17 June 2026 and also made supplementary submissions on 13 July 2026. In a decision notice released on 23 July 2026, the FTT refused permission on all grounds and addressed the matters raised in the supplementary submissions (the “FTT PTA Decision”).