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[2026] UKUT 00012 (TCC) Zobortrans EU sro v Director of Border Force

Upper Tribunal Tax Decision of Judge Jones On 7th January 2026.

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The Applicant (also referred to as the Appellant), Zobortrans EU s.r.o., applies to the Upper Tribunal (Tax and Chancery) (“UT”) for permission to appeal the decision of the First-tier Tribunal (Tax Chamber) (“the FTT”), released on 4 July 2024 (“the Decision”).  The Decision was made by the FTT following a hearing conducted on 19 and 20 June 2024.

Updates to this page

Published 8 January 2026