Application for permission to appeal out of time – impact of COVID-19 lockdown restrictions on representative, in absence of evidence to demonstrate specific circumstances or detailed effects of the pandemic, not considered to be a good reason for delay – permission refused
Citations:
[2022] UKFTT 337 (TC)
Links:
Jurisdiction:
England and Wales
Taxes Management
Updated: 21 October 2022; Ref: scu.681375