Case Study: HMRC Security Notices Overturned - Duma & Rockey v HMRC | Tribunal Tax Appeal
In a landmark victory for directors, the First-tier Tribunal (Tax Chamber) has set aside significant financial security demands in the case of Michael Stefan Duma and Harriot K Rockey v The Commissioners for His Majesty’s Revenue and Customs [2026] SFTT (TC/2023/08321). This case serves as a vital precedent for those facing HMRC Security Notice Defence, as it clarifies that HMRC cannot maintain…












