Procedure – application for permission to appeal – whether reasonable excuse for failure to appeal in time – discovery assessments and penalties – S29 Taxes Management Act 1970 and Schedule 55 to Finance Act 2009 – appeal to HMRC out of time – Martland considered – Application refused
Citations:
[2020] UKFTT 422 (TC)
Links:
Statutes:
Taxes Management Act 1970, Finance Act 2009
Jurisdiction:
England and Wales
Taxes Management
Updated: 06 February 2022; Ref: scu.655358