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:
Jurisdiction:
England and Wales
Taxes Management
Updated: 07 December 2022; Ref: scu.661781