Moss, Executor of David Owen (Deceased) v Revenue and Customs (Whether To Give Permission for Late Appeal To Be Made To HMRC – Martland – Inheritance Tax): FTTTx 11 Nov 2019

PROCEDURE – whether to give permission for late appeal to be made to HMRC – Martland – Inheritance Tax

Citations:

[2019] UKFTT 686 (TC)

Links:

Bailii

Jurisdiction:

England and Wales

Citing:

Cited – Martland v The Commissioners for HM Revenue and Customs (Tax) UTTC 1-Jun-2018
Exercise of Discretion to hear Late Appeals
Excise Duty – assessment to duty and wrongdoing penalty – application for permission to make late appeal – test to be applied – appeal dismissed
The tribunal discussed the jurisdiction of the First Tier Tribunal to allow an appeal to be made . .
Lists of cited by and citing cases may be incomplete.

Inheritance Tax

Updated: 03 February 2022; Ref: scu.646899