PROCEDURE -applications for permission to appeal various income tax and VAT decisions out of time -appellant’s explanation for delay considered- HMRC’s conduct in asking for further information and in reducing tax demanded in context of collection proceedings did not constitute a good explanation for delay – applications dismissed
[2012] UKFTT 534 (TC)
Bailii
England and Wales
Income Tax, VAT
Updated: 12 November 2021; Ref: scu.466070