TC09506 - [2025] UKFTT 00497 (TC)

Fecha: 28-Abr-2025

Heading

Neutral Citation: [2025] UKFTT 00497 (TC)

Case Number: TC09506

FIRST-TIER TRIBUNAL

TAX CHAMBER

Location: Decided on the papers

Appeal reference: TC/2023/08714

COSTS – complex case – permission to make a late application to opt out – permission refused

Judgment date: 28 April 2025

Decided by:

TRIBUNAL JUDGE NIGEL POPPLEWELL

Between

ROHIT KOTECHA

Appellant

and

THE COMMISSIONERS FOR HIS MAJESTY’S REVENUE AND CUSTOMS

Respondents

The Tribunal determined the application on 24 April 2025 on the papers and without a hearing.

DECISION