Application to notify an appeal out of time – Dispute as to length of delay – Consideration of reasons for the delay – Evaluation of the circumstances – Discussion of the Morse Review – Application dismissed – Recovery of debt abroad and observation on HMRC’s Care and Management Powers
Citations:
[2021] UKFTT 62 (TC)
Links:
Jurisdiction:
England and Wales
Taxes Management
Updated: 20 December 2022; Ref: scu.661792