TC09639 - [2025] UKFTT 01113 (TC)

Case Number: TC09639

By remote video hearing

Appeal reference: TC/2024/02940

Procedure – Application by Appellant to exclude documents exhibited to statements of Respondents’ witnesses but not included in their List of Documents – Whether direction required to admit such documents – If so, cross-application by Respondents to admit those documents – Application dismissed but cross-application allowed and documents admitted

Judgment date: 17 September 2025

Before

TRIBUNAL JUDGE BROOKS

Between

BURTON SKIP HIRE LIMITED

Appellant

and

THE COMMISSIONERS FOR HIS MAJESTY’S REVENUE AND CUSTOMS

Respondents

Representation:

For the Appellant: Christopher McNall of counsel, instructed by Dyne Solicitors Ltd

For the Respondents: James Abernethy of counsel, instructed by the General Counsel and Solicitor to HM Revenue and Customs

DECISION