TC09675 - [2025] UKFTT 01274 (TC)

At the start of the hearing there was some uncertainty about whether the hearing was to consider permission to make a late appeal in relation to the Director Penalty Review only or both the Director Penalty Review and the part of the Company Review that related to the Company Penalty. Mr Shepheard explained that the Company was in liquidation and was not represented by anybody at the hearing. It was also not clear whether the Company’s liquidator had had notice of the hearing. Consequently, with agreement of the parties, I proceeded to hear the Appellant’s application for permission to make a late appeal in relation to the Director Penalty Review only.