VALUE ADDED TAX – procedure – application for decision to be set aside – Applicant represented by agent who was notified of substantive hearing but who did not attend – appeal subsequently dismissed – six months later same agent made application to set aside decision – whether good reason for delay in making application – no – whether decision should be set aside – no
[2021] UKFTT 86 (TC)
Bailii
England and Wales
Updated: 19 October 2021; Ref: scu.663666