TC09601 - [2025] UKFTT 00920 (TC)

Beyond the fact that it was a late appeal concerning NICs, the Application contained very little information stating only that the original decision had been appealed and “My appeal to HMRC was late. I am applying to be allowed to make a late appeal to HMRC”.

The grounds of appeal were described as “see attached document” and it stated that the desired outcomes were “included in the document attached to this notice”.

We could trace no such attached document in the Bundle. Therefore, in advance of the hearing, I contacted the Tribunal administration and discovered that 177 documents which included the Notice of Appeal had been lodged by Freeths for the appellant when lodging the Notice of Appeal. Those documents were not indexed and apparently included copies of correspondence between the parties.

At the outset of the hearing, we asked what the “attached document” with the Notice of Appeal might have been, and whether we required the 177 pages. Mr Hackett confirmed that all relevant documents were included in the Joint Application Bundle and therefore there was no necessity to obtain and peruse the 177 pages.

The Hearing proceeded on that basis.