Swallow v Revenue and Customs (Late Appeal – Martland Considered): FTTTx 23 Jan 2020

LATE APPEAL – Martland considered – length of delay is serious and significant – no good reason for delay – in all the circumstances fairness and justice do not support an extension of time — application refused

Citations:

[2020] UKFTT 50 (TC)

Links:

Bailii

Jurisdiction:

England and Wales

Citing:

Cited – Martland v The Commissioners for HM Revenue and Customs (Tax) UTTC 1-Jun-2018
Exercise of Discretion to hear Late Appeals
Excise Duty – assessment to duty and wrongdoing penalty – application for permission to make late appeal – test to be applied – appeal dismissed
The tribunal discussed the jurisdiction of the First Tier Tribunal to allow an appeal to be made . .
Lists of cited by and citing cases may be incomplete.

Taxes Management

Updated: 03 February 2022; Ref: scu.649147