Peters v Revenue and Customs: UTTC 25 Feb 2019

Procedure – Appeal against Refusal To Grant Permission To Make Late Appeal – Martland applied – effect on delay of appellant’s mental illness – approach to merits of dispute – appeal dismissed

Citations:

[2019] UKUT 58 (TCC)

Links:

Bailii

Jurisdiction:

England and Wales

Income Tax

Updated: 14 June 2022; Ref: scu.635224