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:
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
