TC09622 - [2025] UKFTT 01232 (TC)

Fecha: 07-Oct-2025

Introduction

Introduction

This is an application by the appellant (Mr Ahya) to be allowed to appeal out of time against discovery assessments and penalty assessments issued by HMRC on 15 January 2024 and 18 January 2024 in respect of tax years 2005/6 to 2022/23. The aggregate assessments and penalties amount to a total of £75,055.12.

Heading
Introduction
Background
Discussion
Establish the length of the delay
Reasons for the delay
Whether there is a good reason for the delay
Merits of the substantive appeal
Prejudice to the parties
Conclusions