UT (TCC) FILE NUMBER: UT-2026-000028 Hamasala v The Commissioners for His Majesty’s Revenue and Customs
Upper Tribunal Tax and Chancery decision of Judge Zaman on 1st July 2026.
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The applicant, Najat Hamasala, applied to the Upper Tribunal (Tax and Chancery Chamber) for permission to appeal against the decision (the “FTT Decision”) of the First-tier Tribunal.
The FTT refused permission to appeal against the FTT Decision in a decision released on 30 January 2026 (the “FTT PTA Refusal”). On 10 February 2026 Mr Hamasala applied to the Upper Tribunal for permission to appeal (the “Application”) and I refused to grant permission on the papers (the “UT Papers Refusal”). Mr Hamasala applied for that decision to be re-considered at a hearing. The hearing was held at the Rolls Building on 16 June 2026 and was attended by Mr Hamasala.