TC09600 - [2025] UKFTT 00919 (TC)

As is clear from the legislation set out at §56 above, all the relevant provisions required that Mr Milhill was notified before time could start to run for the purposes of an appeal.

We first considered whether we had sufficient evidence to decide that issue, and decided that we had: the Bundle contained 300 pages of correspondence between the parties and Mr Milhill had provided a witness statement as well as giving further detailed oral evidence.

We thus moved on to consider the decisions themselves, beginning with the least contentious: those issued after 3 July 2020, the date when HMRC changed Mr Milhill’s address on their system from that of Ms Griffiths to his own home.