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Hanlon v The Commissioners of His Majesty's Revenue and Customs [2026] UKUT 00379 (TCC)

Upper Tribunal Tax and Chancery decision of Judge Zaman on the 6th of October 2026.

From:
HM Courts & Tribunals Service and Upper Tribunal (Tax and Chancery Chamber)
Published:
6 October 2026
Category:
Tax
Release date:
6 October 2026

Read Full decision: Thomas Hanlon - UT PTA decision (following oral renewal)

The applicant, Thomas Hanlon, applied 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 27 February 2024 (TC/2022/01108). Mr Hanlon applied to the FTT for permission to appeal against the Decision on 30 January 2025 (the “FTT Application”). In a decision notice released on 12 February 2026 the FTT refused to admit the application out of time (the “FTT PTA Decision”).