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Snapcrest Ltd vs HMRC (FT): permission to make a late appeal

permission to make a late appeal – appeal made 7 days late after the provision of further information to the Respondents and a request to delay making the appeal until the further information was investigated – held that the delay in this case was neither serious nor significant and occurred for good reason and that, taking into account all the circumstances of the case, it was appropriate to give permission for the late appeal – application upheld

Source: bailii.org

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