Application to strike out notice of appeal – application for permission to appeal out of time -appellant’s explanation for delay considered – relevance of when appellant became aware of assessment against which appeal could be made – company in liquidation – relevance of advisors’ role in lack of clarity over standing and representation of appellant- balance of prejudice to parties – permission to extend time limit granted – jurisdiction of Tribunal to hear issues on whether assessment valid
[2012] UKFTT 325 (TC)
Bailii
England and Wales
Taxes Management
Updated: 17 November 2021; Ref: scu.462718