TC09670 - [2025] UKFTT 01260 (TC)

Case Number: TC09670

By remote video hearing

Appeal reference: TC/2025/00958

Application to make a late appeal – Martland and Medpro considered – Rules 7 and 20 of the FTT Rules considered

Heard on: 17.10. 2025

Judgment date: 23 October 2025

Before

TRIBUNAL JUDGE WATKINSON

MOHAMMED FAROOQ

Between

FIGA STORE LIMITED

Appellant

and

THE COMMISSIONERS FOR HIS MAJESTY’S REVENUE AND CUSTOMS

Respondents

Representation:

For the Appellant: Mr. Tim Brown, of Counsel

For the Respondents: Mr. Christopher Vallis, of Counsel, instructed by the General Counsel and Solicitor to HM Revenue and Customs

DECISION