Procedure – Application By Respondents for An Extension of Time To File and Serve Statement of – Application allowed – Not disputed that closure notice should be amended to remove balancing charge – Application by Appellant for an interim amendment to do so – Whether within Tribunal’s jurisdiction – No – Whether Respondent has reasonable prospects of defending its case in respect of balancing charge – No – Costs – Whether appellant acted unreasonably in opposing extension of time application – No – Directions issued for further progression of appeal
Citations:
[2022] UKFTT 102 (TC)
Links:
Jurisdiction:
England and Wales
Taxes Management
Updated: 21 April 2022; Ref: scu.675681