FTTTx VAT – preliminary point – whether tribunal should exercise its discretion to grant extension of time to appeal where issue as to time barring of input tax claim made by voluntary disclosure – appeal itself made many months after disputed decision made – application refused.
[2010] UKFTT 106 (TC)
Bailii
England and Wales
VAT
Updated: 01 November 2021; Ref: scu.408969