Sood v Revenue and Customs: FTTTx 11 Jun 2019

Procedure – Income Tax – Application for Permission To Give Late Notice of Appeals To HMRC – permission unnecessary as HMRC had already accepted late notice – whether permission required for late notice of appeal to Tribunal – permission not required as no statutory time limit if no review offered by HMRC – appeal against penalties should proceed

Citations:

[2019] UKFTT 368 (TC)

Links:

Bailii

Jurisdiction:

England and Wales

Income Tax

Updated: 08 July 2022; Ref: scu.638540