TC09515 - [2025] UKFTT 00525 (TC)

Case Number: TC09515

In public by remote video hearing

Appeal reference: TC/2024/02695

INCOME TAX – SEIS and EIS relief – failure to provide information – application under s100C TMA for imposition of a £300 penalty under s98 TMA - non-attendance by taxpayer – application allowed

Judgment date: 6 May 2025

Before

TRIBUNAL JUDGE NIGEL POPPLEWELL

Between

THE COMMISSIONERS FOR HIS MAJESTY’S REVENUE AND CUSTOMS

Appellants

and

ZS TECH SOLUTIONS UK LIMITED

Respondent

Representation:

For the Appellants: Mr Jazz Blount litigator of HM Revenue and Customs’ Solicitor’s Office

For the Respondent: The Respondent did not attend and was not represented

DECISION