[2025] UKUT 283 (AAC)

The main thrust of RTI’s grounds of appeal and submissions were that having received the notice set out in paragraph 2 above, neither Mr Poole nor Mr Stanton believed that there was a requirement upon them to post a copy of the TM1 form with a wet signature in addition to uploading a compliant TM1 form and attachments onto the VOL system which Mr Poole did on 20^th February 2025. He accepted that he had stated in an email that he would post a hard copy of the form to the OTC but this had not been requested and at the end of the day, he considered it to be unnecessary bearing in mind the contents of the above notice. At no stage had RHT been directed to post a hard copy of the TM1 form to the OTC.