Wells v Revenue and Customs (Application for Permission To Appeal – Whether Reasonable Excuse for Failure To Appeal In Time): FTTTx 23 Oct 2020

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:

Bailii

Statutes:

Taxes Management Act 1970, Finance Act 2009

Jurisdiction:

England and Wales

Taxes Management

Updated: 06 February 2022; Ref: scu.655358