Permission to make a late appeal refused by FTTTx – appellant maintained underlying excise duty and penalty assessments invalid because they did not name a natural or legal person – TT Decision on permission to appeal out of time set aside for errors of law and remade by UT – time limit for appealing to FTT still applied where appellant sought to challenge validity of assessments before the FTT – permission to appeal out of time refused.
Citations:
[2020] UKUT 113 (TCC)
Links:
Jurisdiction:
England and Wales
Taxes Management
Updated: 20 November 2022; Ref: scu.650141
