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First-tier Tribunal (Tax)
You are here: BAILII >> Databases >> First-tier Tribunal (Tax) >> Biffin Ltd v Revenue & Customs (PROCEDURE : Other) [2018] UKFTT 275 (TC) (22 May 2018)
URL: http://www.bailii.org/uk/cases/UKFTT/TC/2018/TC06505.html
Cite as: [2018] UKFTT 275 (TC)(22 May 2018)
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| Decision Number: | TC 06505 |
| Appellant: | Biffin Limited |
| Respondent: | The Commissioners for Her Majesty's Revenue & Customs |
|
Chairmen / Special Commissioners: |
Dr Heidi POON |
| Date Of Decision: | 22/05/2018 |
| Main Category: | PROCEDURE |
| Main Subcategory: | Other |
| Notes: | PROCEDURE - applications to notify appeals out of time - section 49H of TMA 1970 - failure in accepting an offer of review within the statutory time limit - Discovery assessment - tax - geared penalty determinations - appeal against refusal for postponement of tax - BPP Holdings and McCarthy & Stone considered - -˜all the circumstances of the case' considerations - applications allowed |