TC09684 - [2025] UKFTT 01336 (TC)
First-tier Tribunal (Tax Chamber)

TC09684 - [2025] UKFTT 01336 (TC)

Fecha: 28-Oct-2025

The Constitutional Issue

The Constitutional Issue

4.

The hearing of Mr Dreyer’s late appeal application was listed for 28 October 2025. On 7 October 2025, Mr Young filed his skeleton argument; this included submissions about the Constitutional Issue.

5.

On 21 October 2025, he applied for those submissions to be determined as a preliminary issue at a separate hearing. On 22 October 2025, Judge Williams directed that the application be determined as a preliminary issue at the hearing listed for 28 October 2025. The preliminary issue was argued as a point of law, without reference to the facts of Mr Dreyer’s appeal.