PROCEDURE – application for permission to make a late appeal – Appellant’s failure to understand the statutory requirements – wording of HMRC’s communications – obvious errors in HMRC’s calculation methodology – significant prejudice if permission not given – permission granted.
Citations:
[2019] UKFTT 247 (TC)
Links:
Jurisdiction:
England and Wales
Income Tax
Updated: 31 October 2022; Ref: scu.637832