FTTTx INCOME TAX – VAT – Procedure – Application for a late appeal – Whether appeal against income tax assessments subject to a s 54 Taxes Management Act 1970 agreement – Data Select v HMRC applied – Application dismissed
[2014] UKFTT 1027 (TC)
Bailii
Taxes Management Act 1970 54
England and Wales
Taxes Management
Updated: 23 December 2021; Ref: scu.539020