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Background facts
Background facts
The original Tribunal file for this appeal was destroyed prior to August 2024, in accordance with the Tribunal’s data retention policies. I am grateful to both parties for their provision of documents and information about matters prior to August 2024 which has enabled me to find the facts set out below. On the basis of the documents before me, I find as follows:
- Heading
- Introduction
- Outcome
- Background facts
- The Appellant’s dispute with HMRC
- The Appellant’s appeal to the Tribunal
- The Appellant’s complaints to HMRC
- The Appellant’s costs application to the Tribunal
- The requirements of Tribunal Rule 10
- The lateness of the application
- Whether the Respondents acted unreasonably
- Conclusions