TC09651 - [2025] UKFTT 01148 (TC)

This is the Appellant’s application dated 8 July 2025, pursuant to rule 5(3)(d) of the Tribunal Procedure (First-tier Tribunal) (Tax Chamber) Rules 2009 (‘FTT Rules’), for a direction that the Respondents (‘HMRC’) provide further and better particulars and disclosure of documents.

Having considered the Appellant’s application, HMRC’s written representations dated 22 July 2025 opposing the application, and the Appellant’s reply dated 15 August 2025, the Appellant’s application is refused.

The reasons for that decision are set out below.