TC09523 - [2025] UKFTT 00544 (TC)

Case Number: TC09523

By remote video hearing

Appeal reference: TC/2018/02557

LATE APPEAL - application to relieve Applicant of failure to comply with a time limit - whether Applicant can appeal out of time – no – application to have a ‘struck out’ appeal reinstated - objection by HMRC - whether ‘struck out' appeal can be reinstated – no –Tribunal Procedure (First-tier Tribunal) (Tax Chamber) Rules 2009/273, Rules 2, 7 and 8 - Applications refused.

Heard on: 01 May 2025

Judgment date: 16 May 2025

Before

TRIBUNAL JUDGE RUTHVEN GEMMELL WS

NASREEN HUSSAIN

Between

VED PARKASH

Applicant/Appellant

and

THE COMMISSIONERS FOR HIS MAJESTY’S REVENUE AND CUSTOMS

Respondents

Representation:

For the Applicant/Appellant: Philip Simpson KC, instructed by Nisbets Solicitors (“counsel for the Appellant”)

For the Respondents: Elizabeth Roxburgh, Advocate, instructed by the Office of the Advocate General for Scotland, (“counsel for HMRC”)

DECISION