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 |