TC09652 - [2025] UKFTT 01187 (TC)

Fecha: 09-Jul-2025

Heading

Neutral Citation: [2025] UKFTT 01187 (TC)

Case Number: TC09652

FIRST-TIER TRIBUNAL

TAX CHAMBER

By remote video hearing

Appeal reference: TC/2023/16571

Eat out to help out scheme – late appeal application – Martland and Medpro considered – application refused

Heard on: 9 July 2025

Judgment date: 30 September 2025

Before

TRIBUNAL JUDGE MCGREGOR

DEREK ROBERTSON

Between

WOLF & WHISTLE LIMITED

Appellant

and

THE COMMISSIONERS FOR HIS MAJESTY’S REVENUE AND CUSTOMS

Respondents

Representation:

For the Appellant: Miss Sinead Hill, accountant for the Appellants

For the Respondents: Miss Victoria Halfpenny, litigator of HM Revenue and Customs’ Solicitor’s Office

DECISION