Hayes v The Commissioners for HM Revenue and Customs [2025] UKUT 00275 (TCC)
Upper Tribunal Tax and Chancery decision of Judge Jones on 14th August 2025.
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The Applicant, Josephine Hayes, 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 27 September 2024 (“the Decision”). The Decision was made by the FTT following a hearing conducted on 5 December 2023.
Updates to this page
Published 19 August 2025