TC09532 - [2025] UKFTT 00568 (TC)

Case Number: TC09532

Location: Decided on the papers

Appeal reference: TC/2022/13037

VALUE ADDED TAX – Appellant providing fresh information to HMRC at same time as filing appeal to Tribunal – HMRC changing position in light of that fresh information, and parties settling dispute – Appellant withdrawing Tribunal appeal – Appellant making application to Tribunal for costs 18 months after withdrawal – whether the Appellant should be granted an extension of time to make costs application – no

Judgment date: 9 May 2025

Decided by:

TRIBUNAL JUDGE BAILEY

Between

BLINDSPOT GLOBAL LIMITED

Appellant

and

THE COMMISSIONERS FOR HIS MAJESTY’S REVENUE AND CUSTOMS

Respondents

The Tribunal determined the application for costs without a hearing having first read the Appellant’s application for costs, consisting of a series of emails from 9 October 2024 onwards, the Respondents’ opposition to that application, and the parties’ correspondence (with enclosures) with the Tribunal from 21 August 2024 onwards.

DECISION