PUTNEY POWER LIMITED PISTON HEATING SERVICES LIMITED v THE COMMISSIONERS FOR HIS MAJESTY’S REVENUE AND CUSTOMS [2026] UKUT 00105 (TCC)

Upper Tribunal Tax and Chancery decision of MR JUSTICE RICHARDS and JUDGE RUPERT JONES on 05 March 2026

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

Read Full Decision: PUTNEY POWER LIMITED PISTON HEATING SERVICES LIMITED v THE COMMISSIONERS FOR HIS MAJESTY’S REVENUE AND CUSTOMS

INCOME TAX – Enterprise Investment Scheme –– whether trades of taxpayers “begun to be carried on” on or before 4 April 2018 -  FTT erred in its approach but decision remade to lead to the same conclusion as the FTT

Updates to this page

Published 6 March 2026