Gerdner (T/A Gardners Transport Co) v Revenue and Customs: FTTTx 14 Oct 2010

FTTTx Application for leave to appeal out of time – VAT assessment made in 1980 – no reasonable grounds offered for late appeal and no reasonable prospect of appeal succeeding – Rule 5(3)(a) – no extension of time granted.

Citations:

[2010] UKFTT 488 (TC)

Links:

Bailii

Jurisdiction:

England and Wales

Taxes Management, VAT

Updated: 27 August 2022; Ref: scu.426617