INCOME TAX – two issues in dispute – one issue already settled by agreement – TMA s 54 therefore applied – that part of appeal struck out – whether HMRC had issued fresh decisions on the second issue – no – whether to give permission to notify late appeal – no – appeal on second issue deemed determined under TMA s 54
Citations:
[2022] UKFTT 228 (TC)
Links:
Jurisdiction:
England and Wales
Income Tax
Updated: 22 September 2022; Ref: scu.680646