TC09678 - [2025] UKFTT 01320 (TC)

With the consent of the parties, the form of the hearing was a video hearing using Cloud Video Platform. The documents to which we were referred were contained in a hearing bundle of 542 pages, a supplementary bundle of 104 pages (to which HMRC added a further document of 30 pages) together with a skeleton argument from each party.

Prior notice of the hearing had been published on the gov.uk website, with information about how representatives of the media or members of the public could apply to join the hearing remotely to observe the proceedings. As such, the hearing was held in public.