Application for permission to appeal out of time – penalty for taking in and using rebated heavy oil – factors to be taken into account when considering ‘late appeal’ applications – no longer governed by Procedure Rules due to November 2010 change of law – CPRs not relevant – no general ‘exceptional reasons’ requirement – factors taken into account summarised – permission refused
Citations:
[2011] UKFTT 559 (TC)
Links:
Jurisdiction:
England and Wales
Taxes Management
Updated: 23 June 2022; Ref: scu.449504
