TC09513 - [2025] UKFTT 00523 (TC)

Case Number: TC09513

In public by remote video hearing

Appeal reference: TC/2024/01872

VAT – application for permission to bring a late appeal – application allowed – permission granted

Judgment date: 8 May 2025

Before

TRIBUNAL JUDGE NIGEL POPPLEWELL

MISS PATRICIA GORDON

Between

DUAL HOMES AND LAND LIMITED

Appellant

and

THE COMMISSIONERS FOR HIS MAJESTY’S REVENUE AND CUSTOMS

Respondents

Representation:

For the Appellant: Mr Tore Helle Director of the Appellant

For the Respondents: Mr Stuart Redpath litigator of HM Revenue and Customs’ Solicitor’s Office

DECISION