Fisher Hirst Ltd v The Commissioners for His Majesty’s Revenue and Customs [2026] UKUT 00392 (TCC)

Upper Tribunal Tax and Chancery decision of JUDGE ANNE REDSTON on 11 October 2026

• From: HM Courts & Tribunals Service and Upper Tribunal (Tax and Chancery Chamber)
• Published: 27 October 2026

• Category: Tax
• Release date: 11 October 2026

Read Full Decision: Fisher Hirst Ltd v The Commissioners for His Majesty’s Revenue and Customs

This application concerns the time limits for making a VAT assessment.