UT/2024/000087 - [2025] UKUT 00287 (TCC)

This was not an issue raised before the FTT. The points I set out above re an appeal to the UT apply. The FTT set out the issues in dispute at [17]. I do not accept that this was an issue that the FTT was required to deal with. As Mr Chacko pointed out the issue was dealt with in the Respondents’ statement of case and by its witness Mr Beard. A full explanation of the factual basis as to why the assessment satisfied the requirement in s73(6) was provided including reference to the Rasul case relied on by Mr Chacko. Mr Beard was called as a witness. It does not appear that any issue was taken with his witness statement in this regard. The FTT found him to be an honest witness. Time limits are an issue that accountants deal with routinely. In the absence of any dispute as to the facts set out by the Respondents it was not incumbent on the FTT, in my view, to go behind the undisputed facts.

Permission to appeal is refused on Ground 3