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    TC09667 - [2025] UKFTT 01254 (TC)
    First-tier Tribunal (Tax Chamber)

    TC09667 - [2025] UKFTT 01254 (TC)

    Fecha: 27-Ago-2025

    Termination of agreement

    Termination of agreement

    64.

    On 10 March 2023, the man known as Kami accessed the unit and removed all remaining items from within it.

    65.

    Kami arrived at the site in a vehicle bearing registration number, which was traced to KA, who denied involvement and stated it had been loaned to an unidentified third party. That third party could not be traced.

    66.

    No further payments were made, and the lease was considered terminated.

    • Heading
    • Introduction
    • Issues in dispute
    • Application to admit evidence
    • Legal Framework
    • Caselaw on holding
    • Dawson’s
    • Hartleb
    • Other cases
    • Schedule 41 FA 2008
    • Findings of Fact
    • Reliability of witnesses and of affidavit
    • Mr Lothian
    • Affidavit of Mr Melvin
    • Findings of Primary Fact
    • Unit B1022
    • HMRC visit
    • Records
    • Termination of agreement
    • HMRC actions post-visit
    • Kami and Chelsea Kelly
    • Self storage licence agreement
    • Conclusions

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