TC09588 - [2025] UKFTT 00876 (TC)

For the foregoing reasons: I dismiss the strike out application. I allow the f and bp application on the terms of the direction sought by HMRC save that the appellant shall have 60 days to comply. I further direct that HMRC’s requirement to provide a statement of case is stayed until 60 days after the appellant complies with that direction. I dismiss the disclosure application.

This document contains full findings of fact and reasons for the decision. Any party dissatisfied with this decision has a right to apply for permission to appeal against it pursuant to Rule 39 of the Tribunal Procedure (First-tier Tribunal) (Tax Chamber) Rules 2009. The application must be received by this Tribunal not later than 56 days after this decision is sent to that party. The parties are referred to “Guidance to accompany a Decision from the First-tier Tribunal (Tax Chamber)” which accompanies and forms part of this decision notice.