INCOME TAX – application to make a late appeal – whether an appeal can be made directly to the Tribunal – whether an appeal can be made by more than one Appellant in single document – whether a late appeal application to HMRC is valid if it fails to include a submission on reasonable excuse – whether a late appeal application in relation to an assessment also includes the related penalty – application over one year late – Martland considered and applied – application refused
[2019] UKFTT 4 (TC)
Bailii
England and Wales
Income Tax
Updated: 06 December 2021; Ref: scu.632691
