In the case of Nielson v HMRC [2026] UKUT 193 (TCC), in an oral hearing, the Upper Tribunal has confirmed its earlier decision on the papers to refuse permission to appeal the FTT’s judgment that Mr Nielson had failed to amend his self-assessment tax return for 2007-08 (see the Claritax News story). The UT considered all of the Appellant’s grounds of appeal and concluded that no arguable error of law had been identified that was material to the FTT’s decision.
https://caselaw.nationalarchives.gov.uk/ukut/tcc/2026/193
Related content from Claritax Books
In Tax Appeals – Law and Practice at the FTT, tax barrister Keith Gordon analyses some 500 precedents to show how the FTT rules are applied in practice, and how taxpayers may use the tribunal system for appealing against tax decisions.
