Application to appeal out of time – if out of time application granted then application to re-categorise the appeal – were the assessments sent to an incorrect address – appellant delayed in dealing with matters even after he must have been aware of them – application refused
Citations:
[2014] UKFTT 291 (TC)
Links:
Jurisdiction:
England and Wales
Taxes Management
Updated: 11 June 2022; Ref: scu.525243
