TC09578 - [2025] UKFTT 00856 (TC)

Fecha: 09-Jun-2025

Heading

Neutral Citation: [2025] UKFTT 00856 (TC)

Case Number: TC09578

FIRST-TIER TRIBUNAL

TAX CHAMBER

[By remote video/telephone hearing]

Appeal reference: TC/2024/06472

Income tax – late filing penalty - whether reasonable excuse

Heard on: 9 June 2025

Judgment date: 11 July 2025

Before

TRIBUNAL JUDGE RUPERT DAVIES

MRS SONIA GABLE

Between

SAYRUN LAMUTH

Appellant

and

THE COMMISSIONERS FOR HIS MAJESTY’S REVENUE AND CUSTOMS

Respondents

Representation:

For the Appellant: Ms Sayrun Lamuth, in person.

For the Respondents: Mrs Tracey Francis litigator of HM Revenue and Customs’ Solicitor’s Office.

DECISION