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Neutral Citation: [2025] UKFTT 00702 (TC)
Case Number: TC09550
FIRST-TIER TRIBUNAL
TAX CHAMBER
Taylor House
88 Rosebery Avenue
London
EC1R 4QU
Appeal reference: TC/2023/09435
INCOME TAX – Discovery assessment – overclaimed expenses – submission of tax return by agent – was agent authorised to make claim?- was agent acting on behalf of the Appellant?
Heard on: 12 May 2025
Judgment date: 12 June 2025
Before
TRIBUNAL JUDGE MARILYN MCKEEVER
MR LESLIE HOWARD
Between
DENNIS LUCAS
Appellant
and
THE COMMISSIONERS FOR HIS MAJESTY’S REVENUE AND CUSTOMS
Respondents
Representation:
For the Appellant: The Appellant represented himself
For the Respondents: Miss Maddie Di Benedetto, litigator of HM Revenue and Customs’ Solicitor’s Office
DECISION