Application by appellant to commence a late appeal – Martland considered – Katib considered – length of delay is serious and significant and ongoing – in all the circumstances fairness and justice do not support an extension of time – application refused
Citations:
[2022] UKFTT 21 (TC)
Links:
Jurisdiction:
England and Wales
Taxes Management
Updated: 09 February 2022; Ref: scu.671510