Application to notify appeal out of time – whether burden of proof met to enable effective service of notice of appeal to be deemed – whether administration error in a professional firm a good explanation for the delay – whether respondents’ notices to extend time to carry out review relevant – application refused
Citations:
[2018] UKFTT 531 (TC)
Links:
Jurisdiction:
England and Wales
Taxes Management
Updated: 31 December 2022; Ref: scu.632307