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First-tier Tribunal (Tax)


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
PDF Copy:                                 [2021] UKFTT 476 (TC)


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URL: http://www.bailii.org/uk/cases/UKFTT/TC/2021/TC08350.html