Sheth v Revenue and Customs (Application To Notify An Appeal Out of Time): FTTTx 8 Mar 2021

Application to notify an appeal out of time – Dispute as to length of delay – Consideration of reasons for the delay – Evaluation of the circumstances – Discussion of the Morse Review – Application dismissed – Recovery of debt abroad and observation on HMRC’s Care and Management Powers

Citations:

[2021] UKFTT 62 (TC)

Links:

Bailii

Jurisdiction:

England and Wales

Taxes Management

Updated: 20 December 2022; Ref: scu.661792