TC09605 - [2025] UKFTT 00957 (TC)

Mr Dziomdziora had emailed the Tribunal to say that he would not be attending the hearing and that he was content for us to proceed in his absence. In accordance with Rule 33 of the Tribunal’s Rules, we decided that it was in the interests of justice to proceed with the hearing.

References to paragraph numbers refer to paragraphs of schedule 16 Finance Act 2020 unless otherwise specified.