Cummine v Revenue and Customs (Application for Permission for Late Notification of Appeal – Reliance On Advisers): FTTTx 12 Mar 2021

PROCEDURE – application for permission for late notification of appeal – reliance on advisers – delay by HMRC in providing information — case could be added to existing appeals without much further work – balancing of factors – permission granted

Citations:

[2021] UKFTT 67 (TC)

Links:

Bailii

Jurisdiction:

England and Wales

Taxes Management

Updated: 20 December 2022; Ref: scu.661783