First-tier Tribunal (Tax Chamber) TC09483 - [2025] UKFTT 00417 (TC) Fecha: 08-Abr-2025 Outcome Outcome2.For the reasons set out below:– the Appellant’s application dated 7 January 2025 for the Respondents to be barred is refused, and– the Respondents application dated 20 December 2024 for an extension of time is allowed. Heading Introduction Outcome Background facts Conclusions