Dual Homes and Land Limited v The Commissioners for HMRC
| Judge | MISS PATRICIA GORDON |
| Judgment Date | 08 May 2025 |
| Neutral Citation | [2025] UKFTT 523 (TC) |
| Year | 2025 |
| Court | First-tier Tribunal (Tax Chamber) |
| Counsel | For |
| Date | 08 May 2025 |
Neutral Citation: [2025] UKFTT 00523 (TC)
Case Number: TC09513
FIRST-TIER TRIBUNAL
TAX CHAMBER
In public by remote video hearing
Appeal reference: TC/2024/01872
VAT – application for permission to bring a late appeal – application allowed – permission
granted
Heard on: 25 April 2025
Judgment date: 8 May 2025
Before
TRIBUNAL JUDGE NIGEL POPPLEWELL
MISS PATRICIA GORDON
Between
DUAL HOMES AND LAND LIMITED
Appellant
and
THE COMMISSIONERS FOR HIS MAJESTY’S REVENUE AND CUSTOMS
Respondents
Representation:
For the Appellant:Mr Tore Helle Director of the Appellant
For the Respondents: Mr Stuart Redpath litigator of HM Revenue and Customs’ Solicitor’s
Office
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