TC09561 - [2025] UKFTT 00761 (TC)

The hearing took place on 3 June 2025 using the Teams Video system. The documents to which we were referred were an appeal bundle of 166 pages (including within it a statement of objection from the Respondents). Following directions given at the hearing, we were also sent a copy of an email from Mr Rahman dated 30 July 2023 and a pro forma copy of an appeal notice with the footer “HMRC 09/22”. Mr Rahman gave evidence in person.

Prior notice of the hearing had been published on the gov.uk website, with information about how representatives of the media or members of the public could apply to join the hearing remotely in order to observe the proceedings. As such, the hearing was held in public.

The Tribunal decided that the appeal should be dismissed.