TC09671 - [2025] UKFTT 01261 (TC)

Fecha: 15-Oct-2025

Heading

Neutral Citation: [2025] UKFTT 01261 (TC)

Case Number: TC09671

FIRST-TIER TRIBUNAL

TAX CHAMBER

Cardiff Civil and Family Justice Centre

Appeal reference: TC/2024/04190

Application for permission to make late appeals to HMRC and to the Tribunal – Martland and Medpro considered – Applications dismissed

Heard on: 15 October 2025

Judgment date: 23 October 2025

Before

TRIBUNAL JUDGE BROOKS

TRIBUNAL MEMBER BIRD

Between

NAJAT HAMASALA

Appellant

and

THE COMMISSIONERS FOR HIS MAJESTY’S REVENUE AND CUSTOMS

Respondents

Representation:

For the Appellant: In person

For the Respondents: Joshua Gyasi litigator of HM Revenue and Customs’ Solicitor’s Office

DECISION