Application to make appeal out of time – HMRC deciding not to undertake review on grounds of no reasonable excuse for out of time application for review – whether in those circumstances Appellant has 30 days in which to appeal – yes – ss 15E and 16(1D) Finance Act 1994 – whether, if appeal is out of time, tribunal should give permission for appeal to be made – yes
Citations:
[2014] UKFTT 106 (TC)
Links:
Jurisdiction:
England and Wales
Taxes Management
Updated: 03 September 2022; Ref: scu.521743
