TC09600 - [2025] UKFTT 00919 (TC)

At various points during the period from April 2014 to September 2020, Mr Milhill suffered from a broken wrist, a chest infection and a problem with one of his ankles; he was also hospitalised to correct a defect in one of his eyes. No dates were provided for any of those health issues, and they were thus not linked to any appeal deadline. As they were all relatively minor, we find that they did not prevent Mr Milhill from making appeals by the statutory due dates.

In the period before November 2019, Mr Milhill had a number of what he described as “cancer scares”, but again he did not provide dates for these investigations or link them to a failure to meet any specific appeal deadline. The closure notices, discovery assessments and Sch 24 penalties were all issued in 2020 or 2021, by which time he was very busy raising funds for his business ventures.

Taking all the above into account, we find as a fact that Mr Milhill’s physical health issues did not prevent him from meeting any of the statutory appeal deadlines.