UK case law
IT Way Transgroup Clearance LLP v The Commissioners for HMRC
[2026] UKUT TCC 43 · Upper Tribunal (Tax and Chancery Chamber) · 2026
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Full judgment
30. It is not arguable that the FTT made an error of law by failing to consider what burden was on HMRC and whether HMRC’s failure to read and consider any documents sent to it by IT Way constituted a failure of HMRC to discharge that burden. Permission to appeal is refused. Signed: Judge Jeanette Zaman Issued to the parties on: 29 January 2026