TC09587 - [2025] UKFTT 00875 (TC)

Fecha: 09-Jun-2025

Heading

Neutral Citation: [2025] UKFTT 00875 (TC)

Case Number: TC09587

FIRST-TIER TRIBUNAL

TAX CHAMBER

By remote video hearing

Appeal reference: TC/2024/00267

Late Appeal – Martland applied

Heard on: 9 June 2025

Judgment date: 17 July 2025

Before

TRIBUNAL JUDGE RUPERT DAVIES

Between

ADRIAN ATKINS

Appellant

and

THE COMMISSIONERS FOR HIS MAJESTY’S REVENUE AND CUSTOMS

Respondents

Representation:

For the Appellant: Mr Jeff Wine, Wine and Co Accountants.

For the Respondents: Mrs Stephanie Skipper, litigator of HM Revenue and Customs’ Solicitor’s Office.

DECISION