PROCEDURE – application to amend grounds of appeal five years after a previous application to amend refused and after hearing of preliminary issue called on basis that it had potential to resolve the dispute – no good reason given for delay- new ground of appeal has only weak prospects of resulting in no liability to duty – appeals should be conducted proportionately – application REFUSED
Citations:
[2019] UKFTT 267 (TC)
Links:
Jurisdiction:
England and Wales
Taxes Management
Updated: 26 October 2022; Ref: scu.637833
