PROCEDURE – personal liability notices – reinstatatement of appeal – allowed – whether jurisdiction to hear appeal against a corporation tax personal liability notice where no appeal made to HMRC – no – application for permission to appeal a VAT personal liability notice and s61 notice out of time – whether good reason for delay – no – application refused
[2021] UKFTT 363 (TC)
Bailii
England and Wales
Taxes – Other
Updated: 11 December 2021; Ref: scu.669776