Campbell v Revenue and Customs: FTTTx 23 Nov 2020

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
[2020] UKFTT 445 (TC)
England and Wales

Updated: 19 March 2021; Ref: scu.656838