TC09638 - [2025] UKFTT 01112 (TC)

Case Number: TC09638

PROCEDURE - CASE MANAGEMENT - Disclosure - Application allowed in part

PROCEDURE - REMARKS ON USE OF AI

Judgment date: 22 August 2025

Appeal references: TC/2022/02556

TC/2022/02557

TC/2022/02558

TC/2022/02560

TC/2022/02562

TC/2022/02563

TC/2022/02564

TC/2022/02565

TC/2022/02566

TC/2022/02567

TC/2022/02588

Before

TRIBUNAL JUDGE CHRISTOPHER MCNALL

Between:

(1) MRS V P EVANS (AS EXECUTRIX OF H B EVANS, DECEASED)
(2) MRS V P EVANS
(3) NICOLA J EVANS (AS EXECUTRIX OF A L EVANS, DECEASED)
(4) NEIL WILLIAM EVANS
(5) HOWARD RIGG
(6) ROBERT JOSEPH O’RYAN
(7) SHIRLEY ROBINSON
(8) IAN DAVID ROBINSON
(9) GERARD IVAN ROBINSON
(10) GWENNETH FAIRER-SMITH
(11) DONALD RICHARD HORNBLOW

Appellants / Applicants

- and -

THE COMMISSIONERS FOR HIS MAJESTY’S REVENUE AND CUSTOMS

Respondents

Representation:

For the Appellants / Applicants: Quinlan Windle and Laura Ruxanda of Counsel

For the Respondents: Christopher Stone KC and Harry Sheehan of Counsel

By agreement of the parties, these applications were dealt with on the papers, without a hearing, on 12 August 2025.

DECISION