TC09601 - [2025] UKFTT 00920 (TC)

Case Number: TC09601

By remote video hearing

Appeal reference: TC/2024/03336

Late appeal – Martland considered – length of delay – whether good reason for delay – whether late appeal appropriate in all the circumstances – no – application refused

Judgment date: 31 July 2025

Before

TRIBUNAL JUDGE ANNE SCOTT

MEMBER KERRY PEPPERELL

Between

NEIL LYON

Appellant

and

THE COMMISSIONERS FOR HIS MAJESTY’S REVENUE AND CUSTOMS

Respondents

Representation:

For the Appellant: Adrian Hackett and Calum Kamara of Freeths LLP, Solicitors

For the Respondents: Fiona Man, litigator of HM Revenue and Customs’ Solicitor’s Office

DECISION