PROCEDURE – application for permission for late appeals against two HMRC decisions – delay of three months and one month – Martland followed and applied – meaning of – serious and significant – common understanding provided a good reason for the first part of the delay – impact of Covid lockdown – balancing of factors – permission granted
[2021] UKFTT 316 (TC)
Bailii
England and Wales
Updated: 30 September 2021; Ref: scu.667925