[2026] UKUT 00381 (TCC) Strauss Phillips & Co Ltd v The Commissioners for His Majesty’s Revenue and Customs
Upper Tribunal Tax and Chancery decision of Judge Jones on the 9th of October 2026.
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The Applicant (or “the firm”), Strauss Phillips & Co Ltd, a firm of accountants, 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 15 April 2026 (Gary Elden v Revenue and Customs TC/2023/09420, - “the Costs Decision”).