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First-tier Tribunal (Tax)
You are here: BAILII >> Databases >> First-tier Tribunal (Tax) >> Sunrise Medical Ltd v Revenue & Customs (PROCEDURE - application for permission for late appeals against two HMRC decisions) [2021] UKFTT 316 (TC) (03 August 2021)
URL: http://www.bailii.org/uk/cases/UKFTT/TC/2021/TC08257.html
Cite as: [2021] UKFTT 316 (TC)
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| Decision Number: | TC 08257 |
| Appellant: | Sunrise Medical Ltd |
| Respondent: | The Commissioners for Her Majesty's Revenue & Customs |
|
Chairmen / Special Commissioners: |
ANNE REDSTON |
| Date Of Decision: | 03/08/2021 |
| Main Category: | PROCEDURE |
| Main Subcategory: | Other |
| Notes: | PROCEDURE - application for permission for late appeals against two HMRC decisions - delay of three months and one month - Martland followed and applied - meaning of -serious and significant- - common understanding provided a good reason for the first part of the delay - impact of Covid lockdown - balancing of factors - permission granted |