FTTTX PROCEDURE – application to make appeal out of time – decision of Home Office not to restore seized lorry tractor unit upheld on review – appellant had 30 days in which to appeal under s 16(1) Finance Act 1994 – notice of appeal made out of time – appellant claimed delays occasioned by postal delay, difficulties of translating correspondence and an invitation to provide further evidence – whether tribunal should give permission for appeal to be made – yes – application allowed
[2014] UKFTT 162 (TC)
Bailii
Finance Act 1994 16(1)
England and Wales
Updated: 26 October 2021; Ref: scu.521807
