[2018] UKFTT 0370 (TC)

Judge Barbara Mosedale

Decision released 6 July 2018

Penalty – Non-payment of APN – Extent of tribunalʼs jurisdiction – Whether reasonable excuse – No – Appeal dismissed.



  The appellant did not attend and was not represented

  Mr K Birkin, HMRC officer, appeared for the respondents


Non appearance of the appellant

  [1] No one appeared on behalf of the appellant. Rule 33 provides that if a party fails to attend a hearing, the Tribunal may proceed with the hearing but only if the Tribunal:

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