Arshad Mahmood v The Commissioners for His Majesty’s Revenue and Customs [2025] UKUT 00050 (TCC
Upper Tribunal Tax and Chancery decision of JUDGE JONATHAN CANNAN on 10 January 2025
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- The Applicant, Mr Mahmood seeks permission to appeal a decision of the First-tier Tribunal (Tax Chamber) (“the FTT”) released on 25 January 2024 (“the Decision”). The FTT refused permission to appeal in a decision notice released on 16 May 2024. Mr Mahmood renewed his application to the Upper Tribunal and I refused permission on paper in a decision released on 3 October 2024. This decision follows an oral reconsideration on 10 January 2024 which took place in Manchester. Mr Mahmood appeared in person and Mr Paul Marks appeared for HMRC.