TC09633 - [2025] UKFTT 01096 (TC)

The hearing took place on 1 July 2025 using the Teams Video system. The documents to which we were referred were a bundle of 1315 pages. Mr Saleem gave evidence in person. Miss Alison Walker, a compliance officer at HMRC, gave witness evidence.

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.