INCOME TAX – application by HMRC to strike out appeal on basis that it has no reasonable prospect of success – sole ground of appeal that notices to file assumed received by Appellants were not valid – application allowed and appeal struck-out
Citations:
[2021] UKFTT 59 (TC)
Links:
Jurisdiction:
England and Wales
Income Tax
Updated: 30 November 2022; Ref: scu.661778