TC09601 - [2025] UKFTT 00920 (TC)

On 7 June 2024, the appellant’s solicitors (“Freeths”) lodged with the Tribunal a Notice of Appeal which contained an application (“the Application”) to commence a late appeal concerning Class 1 National Insurance Contributions (“NICs”). HMRC had served a Personal Liability Notice (“PLN”) dated 15 June 2023 on the appellant.

On 13 November 2024, HMRC lodged with the Tribunal a Notice of Objection to the application for a late appeal (“the Objection”).

With the consent of the parties, the hearing was conducted by TEAMS. Prior notice of the hearing had been published on the gov.uk website, with information about how representatives of the media or members of the public could apply to join the hearing remotely in order to observe the proceedings. As such, the hearing was held in public.

The documents to which we were referred were a Joint Application Bundle extending to 522 pages.