Procedure – late application to set aside and/or for full findings of fact and reasons – treated as out of time application for full findings of facts and reasons and/or out of time application for set aside of original decision – Martland v HMRC applied – applications dismissed
[2018] UKFTT 713 (TC)
Bailii
England and Wales
Taxes Management
Updated: 27 December 2021; Ref: scu.632483