Procedure – power to review decision of Tribunal’s own motion where no application for permission to appeal made – review finding error of law in original decision – decision remade and original decision reversed – application for permission to appeal to HMRC out of time granted.
Citations:
[2018] UKFTT 302 (TC)
Links:
Jurisdiction:
England and Wales
Taxes Management
Updated: 25 April 2022; Ref: scu.619358
