First-tier Tribunal (Tax Chamber) TC09572 - [2025] UKFTT 00850 (TC) Fecha: 01-Jul-2025 Summary Summary3.This is an application by the Appellant dated 9 July 2024 for permission to commence a late appeal against Assessments and Closure Notices totalling £9,911.80 issued in respect of invalid claims to Enterprise Investment Scheme (“EIS”). Heading Introduction Summary Chronology Approach to an application to make a late a appeal The Respondents’ Submissions The Appellant’s submissions Conclusions