Amendments to self-assessment returns for 2000-01, 2001-01 and 2002-03 – closure notices – appeal against closure notices – review offered but no response received – appeal deemed determined – Appellant seeking permission of Tribunal to make a late appeal – balancing exercise in the light of the overriding objective – balance clearly in favour of HMRC – permission to appeal refused
[2012] UKFTT 87 (TC)
Bailii
England and Wales
Taxes Management
Updated: 10 January 2022; Ref: scu.451940
