Preferred Tubes Limited v The Commissioners for HMRC
| Judge | MISS PATRICIA GORDON |
| Judgment Date | 09 May 2025 |
| Neutral Citation | [2025] UKFTT 524 (TC) |
| Year | 2025 |
| Court | First-tier Tribunal (Tax Chamber) |
| Counsel | Mr James Abernethy Of Counsel,For |
| Date | 09 May 2025 |
Neutral Citation: [2025] UKFTT 00524 (TC)
Case Number: TC09514
FIRST-TIER TRIBUNAL
TAX CHAMBER
In public by remote video hearing
Appeal reference: TC/2024/00301
CUSTOMS DUTY AND VAT – application for permission to bring a late appeal –
application rejected – permission refused
Heard on: 25 April 2025
Judgment date: 9 May 2025
Before
TRIBUNAL JUDGE NIGEL POPPLEWELL
MISS PATRICIA GORDON
Between
PREFERRED TUBES LIMITED
Appellant
and
THE COMMISSIONERS FOR HIS MAJESTY’S REVENUE AND CUSTOMS
Respondents
Representation:
For the Appellant:Mr William Cardey, Director of the Appellant
For the Respondents: Mr James Abernethy of counsel, instructed by the General Counsel
and Solicitor to HM Revenue and Customs
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