TC09561 - [2025] UKFTT 00761 (TC)

Fecha: 03-Jun-2025

Heading

Neutral Citation: [2025] UKFTT 00761 (TC)

Case Number: TC09561

FIRST-TIER TRIBUNAL

TAX CHAMBER

By remote video

Appeal reference: TC/22024/3214

KeywordsExcise duty - application for extension of time to request review - Martland applied - application dismissed

Heard on: 3 June 2025

Judgment date: 20 June 2025

Before

TRIBUNAL JUDGE DAVID HARKNESS

TRIBUNAL MEMBER GILL HUNTER

Between

AMINUR RAHMAN

Appellant

and

THE DIRECTOR OF BORDER REVENUE

Respondents

Representation:

For the Appellant: Miss Rubina Khalique

For the Respondents: Ms Lauren Bates-Brownsword of counsel, instructed by the Director of Border Revenue

DECISION