TC09596 - [2025] UKFTT 00895 (TC)

On 23 February 2022, Officer Grain emailed Mr Sweeting, attaching a notice of assessment (dated 24 February) for the period 02/18, in the sum of £31,975.

On 30 May 2022, Officer Grain wrote to Mr Sweeting to advise that the decision letter was being finalised and would be issued shortly, and that due to impending time limits, he had raised an assessment on the Appellant for the 05/18 period.

On 31 August 2022, Officer Grain raised a further assessment (for the period 08/18) and stated in the accompanying email that he expected to be able to issue the decision letter and assessments for all periods up to and including 11/21 by the end of the following week.

On 12 October 2022 (under the cover of a letter dated 13 October), Officer Grain issued the remaining assessments for the period 11/18 to 11/21.