TC09669 - [2025] UKFTT 01256 (TC)

Fecha: 09-Jul-2025

Heading

Neutral Citation: [2025] UKFTT 01256 (TC)

Case Number: TC09669

FIRST-TIER TRIBUNAL

TAX CHAMBER

By remote video hearing

Appeal reference: TC/2024/04187

Information powers – penalty for non-compliance – validity of notice – form of address

Heard on: 9 July 2025

Judgment date: 21 October 2025

Before

TRIBUNAL JUDGE MCGREGOR

DEREK ROBERTSON

Between

JAMES MARSHALL

Appellant

and

THE COMMISSIONERS FOR HIS MAJESTY’S REVENUE AND CUSTOMS

Respondents

Representation:

For the Appellant: Not represented

For the Respondents: Rachel Benson, litigator of HM Revenue and Customs’ Solicitor’s Office

DECISION