TC09641 - [2025] UKFTT 01115 (TC)

Case Number: TC09641

Taylor House, London

Appeal reference: TC/2024/00510

Application to strike out appeal – Tribunal Procedure (First-tier Tribunal) (Tax Chamber) Rules 2009 rule 8(3)(c) – grounds of appeal sought to re-litigate matters previously determined on an appeal by the company of which the Appellant is the sole director – Hackett, Trees and Booth decisions considered and applied – abuse of Tribunal’s process and no reasonable prospect of success – further grounds based on mental health and inability to pay also had no reasonable prospect of success – application granted

Judgment date: 16 September 2025

Before

TRIBUNAL JUDGE RACHEL GAUKE

Between

JADE LAMBERT

Appellant

and

THE COMMISSIONERS FOR HIS MAJESTY’S REVENUE AND CUSTOMS

Respondents

Representation:

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

The Appellant did not attend and was not represented.

DECISION