Simon Lloyd v The Commissioners for HMRC

JudgeTRIBUNAL JUDGE NIGEL POPPLEWELL
Judgment Date22 May 2025
Neutral Citation[2025] UKFTT 563 (TC)
Year2025
CourtFirst-tier Tribunal (Tax Chamber)
CounselFor
Date22 May 2025
Neutral Citation: [2025] UKFTT 00563 (TC)
Case Number: TC09527
FIRST-TIER TRIBUNAL
TAX CHAMBER
In public by remote video hearing
Appeal reference: TC/2024/04202
PROCEDURE – HMRC application to extend time for filing statement of case – application
granted
Heard on: 13 May 2025
Judgment date: 22 May 2025
Before
TRIBUNAL JUDGE NIGEL POPPLEWELL
Between
SIMON LLOYD
Appellant
and
THE COMMISSIONERS FOR HIS MAJESTY’S REVENUE AND CUSTOMS
Respondents
Representation:
For the Appellant:In person
For the Respondents: Miss Rose Grainger litigator of HM Revenue and Customs’
Solicitor’s Office

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