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Alesen Direct Solutions Limited v The Commissioners of His Majesty's Revenue and Customs [2026] UKUT 00368 (TCC)

Upper Tribunal Tax and Chancery decision of Judge Jones on the 28th of September 2026.

Read Full decision: Alesen direct oral pta decision

The Applicant (or “company”), Alesen Direct Solutions Limited, 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 13 March 2026 (“the Decision”).  The Decision was made by the FTT following a hearing on 18 February 2026.