TC09684 - [2025] UKFTT 01336 (TC)

Case Number: TC09684

By remote video hearing

Appeal reference: TC/2024/02959

VAT – civil evasion penalty of almost £5m for dishonest behaviour – appeal not made to the Tribunal within the statutory time limit – whether as a result of Bill of Rights Act 1689 and/or the European Convention of Human Rights, no time limit for appealing – whether review request notified –Medpro considered and applied – application for late appeal refused – costs application refused

Judgment date: 10 November 2025

Before

TRIBUNAL JUDGE ANNE REDSTON

Between

JOHN EARL DREYER

Appellant

and

THE COMMISSIONERS FOR

HIS MAJESTY’S REVENUE AND CUSTOMS

Respondents

Representation:

For the Appellant: Mr Andrew Young of Counsel, instructed by Lexlaw

For the Respondents: Mr James Puzey of Counsel, instructed by the General Counsel and Solicitor to HM Revenue and Customs

DECISION