TC09517 - [2025] UKFTT 00527 (TC)

Case Number: TC09517

In public by remote video hearing

Appeal reference: TC/2024/01600

INCOME TAX – closure notices – late appeal – application for permission to make a late appeal – application rejected – permission refused

Judgment date: 9 May 2025

Before

TRIBUNAL JUDGE NIGEL POPPLEWELL

Between

SHARMA ZAHRA ZAIDI

Appellant

and

THE COMMISSIONERS FOR HIS MAJESTY’S REVENUE AND CUSTOMS

Respondents

Representation:

For the Appellant: Mr Abdus Salam of AS Associates

For the Respondents: Miss Hannah Ritchie litigator of HM Revenue and Customs’ Solicitor’s Office

DECISION