Procedure – application to reinstate appeal out of time – Rule 17 FTT Rules- whether application precluded by section 85(4)Value Added Tax Act 1994 – yes – whether if not so precluded appeal should be reinstated – no
Citations:
[2019] UKFTT 127 (TC)
Links:
Jurisdiction:
England and Wales
VAT
Updated: 25 October 2022; Ref: scu.635682