TC09578 - [2025] UKFTT 00856 (TC)

In the chronology set out in the Appellant’s Notice of Appeal, the Appellant states, “23/9/24: Received Notice of Penalties dated 17/9/24.” The Notice of Appeal goes on to annex copies of the three notices in the sums set out above. We therefore find that the Penalty Notices were sent to the Appellant, and we find that the Appellant received them.