Murgasanu v Revenue and Customs: FTTTx 10 Oct 2020

INCOME TAX – permission to make late appeal – finding of fact that appellant had not filed the return on paper within the time limit – relevant case law on late appeals considered and applied – permission refused

Citations:

[2020] UKFTT 401 (TC)

Links:

Bailii

Jurisdiction:

England and Wales

Citing:

Cited – Martland v The Commissioners for HM Revenue and Customs (Tax) UTTC 1-Jun-2018
Exercise of Discretion to hear Late Appeals
Excise Duty – assessment to duty and wrongdoing penalty – application for permission to make late appeal – test to be applied – appeal dismissed
The tribunal discussed the jurisdiction of the First Tier Tribunal to allow an appeal to be made . .
Lists of cited by and citing cases may be incomplete.

Income Tax, Taxes Management

Updated: 23 March 2022; Ref: scu.655342