TC09531 - [2025] UKFTT 00567 (TC)

Case Number: TC09531

By remote video hearing

Appeal reference: TC/2024/03130

TC/2024/03128

Application for permission to appeal late – Martland - whether late penalty appeal intrinsically connected to substantive in-time appeal so requiring more lenient approach – no

Judgment date: 22 May 2025

Before

TRIBUNAL JUDGE IAN HYDE

MICHAEL BELL

Between

NISSI N NISSI LIMITED (1)

CHRISTINE OLUBUKOLA ADEOSUN (2)

Appellants

and

THE COMMISSIONERS FOR HIS MAJESTY’S REVENUE AND CUSTOMS

Respondents

Representation:

For the Appellant: Martin Kaney, accountant

For the Respondents: Faria Hanif, litigator of HM Revenue and Customs’ Solicitor’s Office

DECISION