FTTTx PROCEDURE – Appeal – Application for permission to notify to Tribunal -Appeal made to HMRC before 1 April 2009 – After 1 April 2009 HMRC offered Applicant a review – Offer not accepted and matter not notified to Tribunal within ‘acceptance period’ – Whether Tribunal should give permission to notify appeal out of time – Application granted – TMA 1970 s49H(3)
Citations:
[2011] UKFTT 385 (TC)
Links:
Statutes:
Taxes Management Act 1970 49H(3)
Taxes Management
Updated: 17 September 2022; Ref: scu.443139