FTTTx Enhanced protection claim for lifetime allowance – claim made late – Appellant not aware of need or ability to make a claim until after the due date – reasonable excuse – could his ignorance be a reasonable excuse in principle -yes – was his ignorance a reasonable excuse in the circumstances – no – appeal dismissed
[2014] UKFTT 921 (TC)
Bailii
England and Wales
Income Tax
Updated: 21 December 2021; Ref: scu.537257