Commissioners for HMRC v ZS Tech Solutions UK Limited
| Judge | TRIBUNAL JUDGE NIGEL POPPLEWELL |
| Judgment Date | 06 May 2025 |
| Neutral Citation | [2025] UKFTT 525 (TC) |
| Year | 2025 |
| Court | First-tier Tribunal (Tax Chamber) |
| Counsel | For |
| Date | 06 May 2025 |
Neutral Citation: [2025] UKFTT 00525 (TC)
Case Number: TC09515
FIRST-TIER TRIBUNAL
TAX CHAMBER
In public by remote video hearing
Appeal reference: TC/2024/02695
INCOME TAX – SEIS and EIS relief – failure to provide information – application under
s100C TMA for imposition of a £300 penalty under s98 TMA - non-attendance by taxpayer –
application allowed
Heard on: 30 April 2025
Judgment date: 6 May 2025
Before
TRIBUNAL JUDGE NIGEL POPPLEWELL
Between
THE COMMISSIONERS FOR HIS MAJESTY’S REVENUE AND CUSTOMS
Appellants
and
ZS TECH SOLUTIONS UK LIMITED
Respondent
Representation:
For the Appellants:Mr Jazz Blount litigator of HM Revenue and Customs’ Solicitor’s
Office
For the Respondent: The Respondent did not attend and was not represented
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