Nissi N Nissi Limited & Anor v The Commissioners for HMRC

JudgeMICHAEL BELL
Judgment Date22 May 2025
Neutral Citation[2025] UKFTT 567 (TC)
Year2025
CourtFirst-tier Tribunal (Tax Chamber)
CounselFor
Date22 May 2025
Neutral Citation: [2025] UKFTT 00567 (TC)
Case Number: TC09531
FIRST-TIER TRIBUNAL
TAX CHAMBER
By remote video hearing
Appeal reference: TC/2024/03130
TC/2024/03128
Application for permission to appeal late Martland - whether late penalty appeal
intrinsically connected to substantive in-time appeal so requiring more lenient approach – no
Heard on: 23 April 2025
Judgment date: 22 May 2025
Before
TRIBUNAL JUDGE IAN HYDE
MICHAEL BELL
Between
NISSI N NISSI LIMITED (1)
CHRISTINE OLUBUKOLA ADEOSUN (2)
Appellants
and
THE COMMISSIONERS FOR HIS MAJESTY’S REVENUE AND CUSTOMS
Respondents
Representation:
For the Appellant:Martin Kaney, accountant
For the Respondents: Faria Hanif, litigator of HM Revenue and Customs’ Solicitor’s Office

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