TC09533 - [2025] UKFTT 00593 (TC)

Fecha: 23-Abr-2025

Heading

Neutral Citation: [2025] UKFTT 00593 (TC)

Case Number: TC09533

FIRST-TIER TRIBUNAL

TAX CHAMBER

By remote video hearing

Appeal reference: TC/2024/04750

Hardship application – whether burden of proof discharged – no – application rejected

Heard on: 23 April 2025

Judgment date: 22 May 2025

Before

TRIBUNAL JUDGE IAN HYDE

MICHAEL BELL

Between

KEARNEY TRANSPORT LTD

Appellant

and

THE COMMISSIONERS FOR HIS MAJESTY’S REVENUE AND CUSTOMS

Respondents

Representation:

For the Appellant: Daniel McNamee, solicitor

For the Respondents: Denis Edwards of counsel, instructed by the General Counsel and Solicitor to HM Revenue and Customs

DECISION