TC09622 - [2025] UKFTT 01232 (TC)

Fecha: 07-Oct-2025

Heading

Neutral Citation: [2025] UKFTT 01232 (TC)

Case Number: TC09622

FIRST-TIER TRIBUNAL

TAX CHAMBER

By remote video hearing

Appeal reference: TC/2025/00076

LATE APPEAL – whether permission should be given - balancing all of the circumstances – permission refused

Heard on: 7 October 2025

Judgment date: 16 October 2025

Before

TRIBUNAL JUDGE ANNE FAIRPO

TRIBUNAL MEMBER PATRICIA GORDON

Between

SANJAY AHYA

Appellant

and

THE COMMISSIONERS FOR HIS MAJESTY’S REVENUE AND CUSTOMS

Respondents

Representation:

For the Appellant: Mr Arenstein, WHL Taxation Ltd

For the Respondents: Mr Campbell, litigator of HM Revenue and Customs’ Solicitor’s Office

DECISION