TC09667 - [2025] UKFTT 01254 (TC)

On 4 July 2023 Officer Murray was appointed as decision maker.

Officer Murray ascertained that a Chelsea Kelly had lived at the address recorded in Len Lothian’s files until 7 October 2019, so she moved out before the agreement commenced.

Officer Murray sent letters to Ms Kelly at a number of addresses. The letters were sent on 7 July 2023, 16 October 2023, 10 January 2024 and 21 February 2024. No reply was received to any of these letters. No HMRC officer visited any of the addresses.

Len Lothian engaged a private investigator to locate Chelsea Kelly and provided the resulting report, dated 8 January 2024, to HMRC. This report suggested that Chelsea Kelly does indeed exist and may currently be residing within council run homeless accommodation in Glasgow. The report also provided two possible email addresses for Chelsea Kelly. There was no link identified between her and any man called Kami.

On 9 January 2024 Officer Murray sent e-mails to Ms Kelly at the two different e-mail addresses identified by the private investigator. No reply was received to either e-mail. One e-mail received an automated response to the effect that the mailbox in question was full.