Adair and Others v Revenue and Customs (Applications for Permission for Late Notification of Appeal – Reliance On Advisers): FTTTx 11 Mar 2021

Applications for permission for late notification of appeal – reliance on advisers – significant delays without good reason — whether reasonable to await outcome of ADR application – cases could be added to existing appeals without much further work – balancing of factors – permission refused

Citations:

[2021] UKFTT 66 (TC)

Links:

Bailii

Jurisdiction:

England and Wales

Taxes Management

Updated: 07 December 2022; Ref: scu.661781