TC09568 - [2025] UKFTT 00820 (TC)

Case Number: TC09568

In public by remote video hearing

Appeal references: TC/2024/01225

TC/2024/01549

INCOME TAX – late appeals against discovery assessments and information notice penalties – applications for permission to bring late appeals – applications allowed and permission granted in relation to the discovery assessments – applications dismissed and permission refused in respect of the penalties

Judgment date: 3 July 2025

Before

TRIBUNAL JUDGE NIGEL POPPLEWELL

MR SIMON GILLESPIE-KHAN

Between

GARY STENHOUSE

Appellant

and

THE COMMISSIONERS FOR HIS MAJESTY’S REVENUE AND CUSTOMS

Respondents

LAURA STENHOUSE

Appellant

and

THE COMMISSIONERS FOR HIS MAJESTY’S REVENUE AND CUSTOMS

Respondents

Representation:

For the Appellants: Mr Gary Stenhouse

For the Respondents: Miss Siobhan Brown litigator of HM Revenue and Customs’ Solicitor’s Office

DECISION