Tax – Case Law Wire

Upper Tribunal (Tax and Chancery Chamber)

Ketan Patel v HMRC — Upper Tribunal grants permission to appeal on procedural grounds; clarifies standards for tax vs. income in tribunal decisions

/ July 17, 2026

Case Ketan Patel v The Commissioners for His Majesty’s Revenue and Customs Court Upper Tribunal (Tax and Chancery Chamber) (United […]

Upper Tribunal (Tax and Chancery Chamber)

/ July 8, 2026

Case Scott Brothers Limited v The Commissioners for His Majesty’s Revenue and Customs Court Upper Tribunal (Tax and Chancery Chamber)

Upper Tribunal (Tax and Chancery Chamber)

/ July 5, 2026

Case Najat Hamasala v The Commissioners for His Majesty’s Revenue and Customs Court Upper Tribunal (Tax and Chancery Chamber) (United

Upper Tribunal (Tax and Chancery Chamber)

/ June 16, 2026

Case Per Wimmer and Wimmer Financial LLP v The Commissioners for His Majesty’s Revenue and Customs Court Upper Tribunal (Tax

Upper Tribunal (Tax and Chancery Chamber)

/ June 13, 2026

Case The Commissioners for His Majesty’s Revenue and Customs v GCH Corporation Limited & Ors Court Upper Tribunal (Tax and