UT/2023/000088 - [2024] UKUT 00209 (TCC)

Case Number: UT/2023/000088

Hearing venue: The Rolls Building

Fetter Lane

London

EC4A 1NL

LATE APPEAL – whether FTT’s decision wrongly premised on lateness of appeal being due solely due to a mistake – HMRC’s failure to disclose material – inability of the appellant to consider properly an appeal or review in the absence of material not disclosed by HMRC

Judgment date: 01 August 2024

Before

JUDGE PHYLLIS RAMSHAW

JUDGE GUY BRANNAN

Between

CRANHAM SPORTS LLP

Appellants

and

THE COMMISSIONERS FOR HIS MAJESTY’S REVENUE AND CUSTOMS

Respondents

Representation:

For the Appellant: Simon Browne KC

For the Respondent: Marianne Tutin, Counsel, instructed by the General Counsel and Solicitor to His Majesty’s Revenue and Customs

DECISION