UT (Tax & Chancery) UT/ xx /20 xx - [2025] UKUT 00255 (TCC)

Other matters not material to this appeal

There were other matters before the FTT in the present case which are not appealed before us. In brief, HMRC had an application to strike out Medpro’s appeal if permission was granted for a late appeal and to strike out an in-time appeal by Medpro against a different assessment. Both applications were dismissed by the FTT. HMRC was seeking a strike out on the basis that those appeals had no reasonable prospect of success.