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Heading
Neutral Citation: [2025] UKFTT 00524 (TC)
Case Number: TC09514
FIRST-TIER TRIBUNAL
TAX CHAMBER
In public by remote video hearing
Appeal reference: TC/2024/00301
CUSTOMS DUTY AND VAT – application for permission to bring a late appeal – application rejected – permission refused
Heard on: 25 April 2025
Judgment date: 9 May 2025
Before
TRIBUNAL JUDGE NIGEL POPPLEWELL
MISS PATRICIA GORDON
Between
PREFERRED TUBES LIMITED
Appellant
and
THE COMMISSIONERS FOR HIS MAJESTY’S REVENUE AND CUSTOMS
Respondents
Representation:
For the Appellant: Mr William Cardey, Director of the Appellant
For the Respondents: Mr James Abernethy of counsel, instructed by the General Counsel and Solicitor to HM Revenue and Customs
DECISION
- Heading
- INTRODUCTION
- THE LAW
- Right of appeal
- The Rules
- Case law
- EVIDENCE AND FACTS
- The consequence of using a duty override code was that no customs duty was paid on the imported steel
- He followed up that letter by issuing the decision letter which confirmed his original view, on 7 November 2023
- The appellant requested a statutory review of the decision and in the review conclusion letter dated 20 December 2023 (“ the review conclusion letter ”) the reviewing officer upheld the decision
- That letter from the tribunal also explained that the appellant should rectify the error before resubmitting the notice of appeal, and that if this meant that the notice of appeal was submitted outsid
- DISCUSSION
- No weight should be attached to the fact that the appellant is a litigant in person
- Our view
- Conclusions