John Codonas Pleasure Fairs Ltd v Revenue and Customs: FTTTx 12 Jul 2021

Application for permission to make a late appeal – ss 83F, 83G and 98 VAT Act 1994 – s 7 Interpretation Act 1978 – no deemed receipt of letter sent to HMRC – Appellant’s belief amounted to a reasonable excuse for failure to appeal in time but not for the entire length of the delay – permission refused
[2021] UKFTT 262 (TC)
England and Wales

Updated: 29 July 2021; Ref: scu.666239