LATE APPEAL – Martland and Katib considered – length of delay is serious and significant – no good reason for delay – in all the circumstances fairness and justice do not support allowing a late appeal – application refused
Citations:
[2021] UKFTT 476 (TC)
Links:
Jurisdiction:
England and Wales
Taxes Management
Updated: 29 March 2022; Ref: scu.671549
