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[2025] UKUT 00432 (TCC) Derek Hosie v The Commissioners for His Majesty’s Revenue and Customs

Upper Tribunal Tax Decision of Judge Zaman on 30 December 2025.

Read full decision:

  1. The applicant, Derek Hosie, applied to the Upper Tribunal (Tax and Chancery Chamber) for permission to appeal against the decision (the “Decision”) of the First-tier Tribunal (Tax Chamber) (“FTT”) released on 13 March 2025 (TC/2020/01608).

Updates to this page

Published 6 January 2026