Application for permission to bring late appeal – three decisions – appeals lodged seriously and significantly late – lack of collection by HMRC – ongoing discussions with HMRC – encouragement by HMRC to appeal – significant sums involved – prejudice to Company if not allowed – application successful
Citations:
[2022] UKFTT 4 (TC)
Links:
Jurisdiction:
England and Wales
Taxes Management
Updated: 27 March 2022; Ref: scu.671514