Application for permission to extend the time for appealing – jurisdiction of tribunal – whether taxpayer must apply to HMRC in writing before seeking permission from the tribunal – no, but there must be an oral request – overriding objective – application to extend time granted
[2012] UKFTT 567 (TC)
Bailii
England and Wales
Taxes Management
Updated: 13 January 2022; Ref: scu.466146
