TC09682 - [2025] UKFTT 01334 (TC)

Case Number: TC09682

Taylor House, London

Appeal reference: TC/2024/05378

PROCEDURE – application for a stay of proceedings pending the outcome of theFurther Independent Review of the Loan Charge (‘FIR’) and pending final determination of appeal in other case – application opposed – application pending the outcome of the FIR granted – application pending final determination of appeal in other case refused

Judgment date: 10 November 2025

Before

TRIBUNAL JUDGE KIM SUKUL

Between

CONSTANTINOS KYRIAIDES

Appellant

and

THE COMMISSIONERS FOR HIS MAJESTY’S REVENUE AND CUSTOMS

Respondents

Representation:

For the Appellant: Koyes Uddin, Solicitor, Morr & Co LLP

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

DECISION