INCOME TAX/CORPORATION TAX – Assessment/self-assessment
Strike out application for late appeal – original assessment in 2007 – whether deemed determination under TMA 1970 section 54 – allegations of duress – later attempts to revive appeal – complaints to Revenue Adjudicator – whether realistic prospect that appeal could be examined – extension of time not allowed
[2014] UKFTT 961 (TC)
Bailii
England and Wales
Income Tax
Updated: 23 December 2021; Ref: scu.538998