Lance Milligan v The Commissioners for HMRC
| Judge | TRIBUNAL MEMBER SUSAN STOTT |
| Judgment Date | 01 May 2025 |
| Neutral Citation | [2025] UKFTT 498 (TC) |
| Year | 2025 |
| Court | First-tier Tribunal (Tax Chamber) |
| Counsel | For,Appellant |
| Date | 01 May 2025 |
Neutral Citation: [2025] UKFTT 00498 (TC)
Case Number: TC09507
FIRST-TIER TRIBUNAL
TAX CHAMBER
Manchester
Appeal reference: TC/2015/06806
TC/2017/00005
INCOME TAX – whether behaviour leading to loss of tax was deliberate, extending the time
period for assessment – yes – whether amount of assessment displaced – no - whether any
reasonable excuse in respect of penalty – no – appeal dismissed
Heard on: 15 July 2024
Judgment date: 1 May 2025
Before
TRIBUNAL JUDGE ANNE FAIRPO
TRIBUNAL MEMBER SUSAN STOTT
Between
LANCE MILLIGAN
Appellant
and
THE COMMISSIONERS FOR HIS MAJESTY’S REVENUE AND CUSTOMS
Respondents
Representation:
The Appellant appeared in person
For the Respondents: Mr Marks, litigator of HM Revenue and Customs’ Solicitor’s Office
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