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You are here: BAILII >> Databases >> First-tier Tribunal (Tax) >> KAZITULA LIMITED (IN LIQUIDATION) v Revenue & Customs (LATE APPEAL - Martland and Katib considered) [2021] UKFTT 476 (TC) (10 December 2021) URL: http://www.bailii.org/uk/cases/UKFTT/TC/2021/TC08350.html Cite as: [2021] UKFTT 476 (TC) |
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Decision Number: | TC 08350 |
Appellant: | KAZITULA LIMITED (IN LIQUIDATION) |
Respondent: | Her Majesty's Revenue & Customs |
Chairmen / Special Commissioners: |
David BEDENHAM |
Date Of Decision: | 10/12/2021 |
Main Category: | PROCEDURE |
Main Subcategory: | Other |
Notes: | LATE APPEAL - Martland and Katib considered - length of delay is serious and significant - no good reason for delay - in all the circumstances fairness and justice do not support allowing a late appeal - application refused |