VAT – Extension of time to appeal – VAT treatment of gaming machines – 57 months out of time – taxpayer misunderstood HMRC guidance – CPR tests considered – need for legal certainty – no extenuating circumstances present – not in interests of justice to allow time extension – application refused – appeal stuck out.
[2012] UKFTT 206 (TC)
Bailii
England and Wales
Updated: 30 October 2021; Ref: scu.462589