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Heading
Neutral Citation: [2025] UKFTT 00563 (TC)
Case Number: TC09527
FIRST-TIER TRIBUNAL
TAX CHAMBER
In public by remote video hearing
Appeal reference: TC/2024/04202
PROCEDURE – HMRC application to extend time for filing statement of case – application granted
Heard on: 13 May 2025
Judgment date: 22 May 2025
Before
TRIBUNAL JUDGE NIGEL POPPLEWELL
Between
SIMON LLOYD
Appellant
and
THE COMMISSIONERS FOR HIS MAJESTY’S REVENUE AND CUSTOMS
Respondents
Representation:
For the Appellant: In person
For the Respondents: Miss Rose Grainger litigator of HM Revenue and Customs’ Solicitor’s Office
DECISION
INTRODUCTION
This decision deals with a case management application made by HMRC on 21 February 2025 for a 14 day extension of time to provide their statement of case (“the application”).
- Heading
- BACKGROUND FACTS
- RULE 2
- DISCUSSION
- In the alternative, if this is a relief from sanctions case, the principles are set out in the case of William Martland v HMRC [2018] UKUT 178 (“ Martland ”)
- Accordingly, in HMRC’s view a further extension was required. The application was made on 21 February 2025
- He also wants clarity on the current timetable for this appeal
- Conclusions