McMullan v Revenue and Customs: FTTTx 29 Oct 2013 dls 4 years ago ECJ Late appeal – 4 indications by accountant Notice would be lodged – 9 months late – no understanding of time limits or purpose of Notice [2013] UKFTT 640 (TC) Bailii England and Wales Taxes Management Updated: 26 November 2021; Ref: scu.517723