TC09652 - [2025] UKFTT 01187 (TC)

With the consent of the parties, the form of the hearing was V (video). A face to face hearing was not held because a remote hearing was appropriate. The documents to which we were referred are a bundle of 314 pages.

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.

This decision concerns an application by the Appellant to be allowed to bring a late appeal to HMRC against a number of penalties and an assessment for income tax.