VDT VAT – Notice of Appeal against Notice of Assessment – issued late – prima facie out of time – application to strike out – reciprocal application to extend time – absence of good reason shown for late issue of notice of appeal – time not extended – strike out application granted – costs thrown away in respect of an abortive previous hearing.
Citations:
[2008] UKVAT V20747
Links:
Jurisdiction:
England and Wales
VAT
Updated: 19 July 2022; Ref: scu.273004