[2026] UKUT 00383 (TCC) Tyler Security Limited v The Commissioners for His Majesty’s Revenue and Customs
Upper Tribunal Tax and Chancery decision of Judge Baldwin on the 10th October 2026.
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The Applicant applies (“the Application”) to the Upper Tribunal (Tax and Chancery Chamber) (“UT”) for permission to appeal the decision (“the Decision”) of the First-tier Tribunal (Tax Chamber) (“the FTT”), released on 16 October 2025 with neutral citation [2025] UKFTT 1250 (TC). The Decision was made by the FTT following an in-person hearing (“the Hearing”) on 15-17 July 2025.