TC09647 - [2025] UKFTT 01124 (TC)

The appellant accepts that he should have been registered as an estate agent with HMRC in terms of Regulations 55 and 56 of the Regulations and that the period of registration is for 12 months only unless renewed.

Regulation 56(5) makes it explicit that a relevant business, such as an EAB, “must not carry on the business” unless “that person is included in the register”.