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You are here: BAILII >> Databases >> First-tier Tribunal (Tax) >> JOSEPHINE DIXON v Revenue & Customs (PROCEDURE : application by appellant to commence a late appeal) [2022] UKFTT 21 (TC) (11 January 2022) URL: http://www.bailii.org/uk/cases/UKFTT/TC/2022/TC08374.html Cite as: [2022] UKFTT 21 (TC) |
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Decision Number: | TC 08374 |
Appellant: | JOSEPHINE DIXON |
Respondent: | Her Majesty's Revenue & Customs |
Chairmen / Special Commissioners: |
Anne SCOTT |
Date Of Decision: | 11/01/2022 |
Main Category: | PROCEDURE |
Main Subcategory: | Other |
Notes: | PROCEDURE - application by appellant to commence a late appeal - Martland considered - Katib considered - length of delay is serious and significant and ongoing - in all the circumstances fairness and justice do not support an extension of time - application refused |