Tax

MWL International Ltd & Anor v Revenue and Customs (NATIONAL INSURANCE CONTRIBUTIONS - agreement with inspector of taxes that certain cars would be "pooled cars" for NICs purposes if various conditions satisfied - HMRC subsequently sought to collect NICs retrospectively - whether HMRC estopped from doing so - whether the FTT had jurisdiction to decide whether Appellants had legitimate expectation that decisions would not be retrospective)

[2026] UKUT TCC 62Upper Tribunal (Tax & Chancery)2026

“UPPER TRIBUNAL (Tax and Chancery Chamber) The Royal Courts of Justice,Rolls Building, London Heard On: 18 November 2025Judgment Date: 06 February 2026 B e f o r e :”

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