FTTTx PROCEDURE – direct tax – appeal not notified to HMRC before notice of appeal given to Tribunal – whether an appealable matter – no – to extent that partial notice may have been given, Tribunal not satisfied that permission to give late notification to HMRC should be granted – conduct of proceedings taken into account – in absence of notification to HMRC, no jurisdiction for Tribunal to consider appeal – appeal struck out
[2016] UKFTT 186 (TC)
Bailii
England and Wales
Income Tax
Updated: 13 January 2022; Ref: scu.561933
