HENRY GWYN-JONES v THE COMMISSIONERS FOR HIS MAJESTY’S REVENUE AND CUSTOMS [2026] UKUT 00172 (TCC)

Upper Tribunal Tax and Chancery Decision of JUDGE JEANETTE ZAMAN and JUDGE MARK BALDWIN on 05 May 2026

• From: HM Courts & Tribunals Service and Upper Tribunal (Tax and Chancery Chamber)
• Published: 19 May 2026

• Category: Tax
• Release date: 5 May 2026

Read Full Decision: HENRY GWYN-JONES v THE COMMISSIONERS FOR HIS MAJESTY’S REVENUE AND CUSTOMS

PROCEDURE – whether proposed amendment of HMRC’s Statement of Case is within “the matter to which the appeal relates” – section 49I Taxes Management Act 1970 – yes – appeal dismissed

Published 19 May 2026