TC09615 - [2025] UKFTT 01016 (TC)
First-tier Tribunal (Tax Chamber)

TC09615 - [2025] UKFTT 01016 (TC)

Fecha: 31-Jul-2025

Evidence

Evidence

6.

The Tribunal was provided with a Bundle of Documents, which contained:

(1)

the Closure Notices;

(2)

Mr Tinkler’s grounds of appeal;

(3)

the SoC; and

(4)

the Application, the Response, the Reply and the Tribunal’s related directions and correspondence.

7.

The morning before the hearing, Mr Waldegrave provided the Tribunal and Mr Gordon with a copy of an HMRC letter to Mr Tinkler dated 20 November 2019. On the day of the hearing, he emailed:

(1)

notes of a meeting between Mr Tinkler and HMRC, which had taken place on 30 April 2014;

(2)

Mr Tinkler’s letter of appeal to HMRC dated 12 September 2022; and

(3)

HMRC’s statutory review decision.

8.

Mr Gordon did not object to those documents being considered by the Tribunal and I admitted them into evidence.

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