Heron v Revenue and Customs (Procedure : Appeal Out of Time): FTTTx 16 Mar 2020

PROCEDURE – application for permission to notify appeal out of time – Martland applied – belief that disagreement would be resolved without an appeal – relevance of the merits of the substantive appeal – application refused

Citations:

[2020] UKFTT 146 (TC)

Links:

Bailii

Jurisdiction:

England and Wales

Taxes Management

Updated: 26 November 2022; Ref: scu.650685