TC09656 - [2025] UKFTT 01207 (TC)

Case Number: TC09656

Taylor House, London

Appeal reference: TC/2024/06048

Application for permission to make a late appeal to the Tribunal pursuant to section 83G(4)(c) of the Value Added Tax Act 1994 – three stage approach in Martland applied – UT decision in Medpro applied as a cross-check

Judgment date: 9 October 2025

Before

LORD JUSTICE DINGEMANS, SENIOR PRESIDENT OF TRIBUNALS

TRIBUNAL JUDGE MICHAELA SNELDERS

IAN SHEARER

Between

LANDS LUO LIMITED

Applicant

and

THE COMMISSIONERS FOR HIS MAJESTY’S REVENUE AND CUSTOMS

Respondents

Representation:

For the Appellant: Michael Feng of Feng & Co Tax Advisors

For the Respondents: David Corps litigator of HM Revenue and Customs’ Solicitor’s Office

DECISION