TC09641 - [2025] UKFTT 01115 (TC)

This decision concerns an application by the Respondents (HMRC) for a direction under Rule 8(3)(c) of the Tribunal Procedure (First-tier Tribunal) (Tax Chamber) Rules 2009 (the “FTT Rules”) to strike out the appeal by the Appellant (Mr Jade Lambert) on the grounds that the case has no reasonable prospect of success and/or amounts to an abuse of the Tribunal’s process.

For the reasons given below, I grant HMRC’s application and strike out the appeal.