Application to strike out appeal against revenue determination.
Held: application succeeded as revenue determination not an appealable decision. Application for permission to appeal out of time.
Held: delay was serious and significant, no good reason provided and balance of prejudice lay with HMRC- therefore permission refused.
Citations:
[2019] UKFTT 527 (TC)
Links:
Jurisdiction:
England and Wales
Taxes Management
Updated: 31 October 2022; Ref: scu.641341
