INCOME TAX – penalties for late-filing of tax returns – appeal notified to Tribunal over two years late – Martland considered – no good reason for late notification of appeal to Tribunal – obvious weakness of appellant’s case – permission for late appeal refused – appeal struck out
Citations:
[2020] UKFTT 445 (TC)
Links:
Jurisdiction:
England and Wales
Income Tax
Updated: 29 September 2022; Ref: scu.656838
