Cascade Amusements v Revenue and Customs: FTTTx 18 Apr 2012

PROCEDURE – Appellant’s application to extend time limit for filing notice of appeal – appellant’s explanation for delay considered – prejudice to HMRC considered to be limited in circumstances where assessment made to protect HMRC’s position pending Court of Appeal and Upper Tribunal decisions – permission to extend time limit granted

Citations:

[2012] UKFTT 259 (TC)

Links:

Bailii

Jurisdiction:

England and Wales

Taxes Management

Updated: 12 November 2022; Ref: scu.462653