Tax

Abidi v Revenue and Customs (PROCEDURE - application to strike out appeal under rule 8(3)(c) of the Procedure Rules - appeal against closure notices and penalties - test to establish reasonable prospects of success - HMRC v Fairford Group & The First De Sales Ltd Partnership v HMRC considered and applied)

[2025] UKFTT TC TC09581First-tier Tribunal (Tax)2025

“FIRST-TIER TRIBUNAL TAX CHAMBER [Taylor House] Heard On: 17 January 2025Judgment Date: 17 July 2025 B e f o r e :”

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