TC09600 - [2025] UKFTT 00919 (TC)

The Tribunal was provided with a bundle of documents and authorities running to over 750 pages (“the Bundle”). In addition, Mr Milhill provided a witness statement, gave oral evidence led by Ms Rahman, was cross-examined by Ms di Benedetto and answered questions from the Tribunal.

It was part of the case as put by Ms Rahman that Mr Milhill was not notified of any of the decisions. However, there was no evidence to that effect in his witness statement. From the witness box, Mr Milhill said initially that he “could not remember” what he had received; then that he “had not received” the decisions, and finally, when asked to confirm which of those was the position, he said he “did not remember”, and we accepted that evidence.

Some of Mr Milhill’s oral evidence was inconsistent with his witness statement, in particular he said in the latter that he had not filed appeals in time because his mental health meant he “could not carry out his day-to-day affairs without the assistance of his secretary”. However, in oral evidence he said that he was “too busy” to deal with his tax affairs. We consider this conflict in the evidence at §§42-48 below.

On the basis of the evidence provided to us, we make the findings of fact below. We make further findings later in this decision; where we do so, they are identified as such.