Tax

Choudhury v Revenue and Customs (Application for permission to make a late appeal to the Tribunal pursuant to section 83G(6) of the Value Added Tax Act 1994 - three stage approach in Martland applied - Katib applied - Medpro approach to weight to be given to 'compliance' factors taken stricter Martland approach undertaken as a cross-check)

[2025] UKFTT TC TC09675First-tier Tribunal (Tax)2025

“FIRST-TIER TRIBUNAL TAX CHAMBER By remote video hearing Heard On: 23 April 2025Judgment Date: 24 October 2025 B e f o r e :”

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