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Heading
Neutral Citation: [2025] UKFTT 00876 (TC)
Case Number: TC09588
FIRST-TIER TRIBUNAL
TAX CHAMBER
In public by remote video hearing
Appeal references: TC/2024/02777
TC/2024/02778
TC/2024/02779
INCOME TAX – case management – appeal against a final closure notice – HMRC application to strike out – rejected – HMRC application for a direction that the appellant amends his grounds of appeal – granted – appellant’s application for specific disclosure - rejected
Heard on: 26 June 2025
Judgment date: 18 July 2025
Before
TRIBUNAL JUDGE NIGEL POPPLEWELL
Between
JEREMY PRIESTLEY
Appellant
and
THE COMMISSIONERS FOR HIS MAJESTY’S REVENUE AND CUSTOMS
Respondents
Representation:
For the Appellant: Charlotte Brown of counsel instructed by Brabners LLP
For the Respondents: John McKee litigator of HM Revenue and Customs’ Solicitor’s Office
DECISION
- Heading
- INTRODUCTION
- THE LAW
- THE EVIDENCE AND THE FACTS
- THE APPLICATIONS
- The Disclosure application
- The strike out application
- DISCUSSION
- Neither the grounds of appeal nor anything subsequently set out in the appellant’s skeleton argument provide sufficient information of the basis of challenge to enable HMRC to draft its statement of c
- My view
- Conclusions