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 62 (TCC) (06 February 2026)

case-law senior-court

Summary

From United Kingdom Upper Tribunal (Tax and Chancery Chamber)

Why it matters

Appears linked to UKUT. Originates from England & Wales / UK. Classified as case.