Penalty for late filing of company tax returns – late appeal to HMRC – taxpayer relied on agent to deal with tax affairs – whether to give permission for late appeals to be made – Martland and Katib considered – permission refused
References: [2019] UKFTT 542 (TC)
Links: Bailii
Jurisdiction: England and Wales
Last Update: 12 July 2020; scu-Ref: scu.641347