VAT – application for permission to make a late appeal – assessment for pounds 1.86m – Appellant in prison and then deported to Bulgaria – HMRC obtaining restraint order over Bulgarian apartment – contemporaneous evidence that appeal being considered soon after issuance of assessment – five year delay — Martland applied – merits considered but found to be weak – application refused
Citations:
[2019] UKFTT 653 (TC)
Links:
Jurisdiction:
England and Wales
VAT
Updated: 01 November 2022; Ref: scu.644035