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Kaur v Revenue and Customs (Income Tax/Corporation Tax – Discovery Assessments and Penalties : Appeal): FTTTx 15 Nov 2019

INCOME TAX – discovery assessments and penalties – appeal to HMRC made 20 months after assessments issued – HMRC refused to admit late appeal – Section 49(2) Taxes Management Act 1970 – whether Tribunal should grant permission for the appeal to HMRC to be admitted out of time – Martland applied – Katib considered – application refused

Citations:

[2019] UKFTT 698 (TC)

Links:

Bailii

Jurisdiction:

England and Wales

Income Tax

Updated: 26 November 2022; Ref: scu.646894

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