PROCEDURE – appeal against a refusal of an application for approval under the Alcohol Wholesaler Registration Scheme – original notice of appeal rejected as incomplete – whether the Appellant can establish that the notice of appeal was valid and therefore wrongly rejected – no – second notice of appeal submitted late – whether permission should be given for a late appeal – no
Citations:
[2018] UKFTT 565 (TC)
Links:
Jurisdiction:
England and Wales
Customs and Excise
Updated: 03 February 2022; Ref: scu.632300