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First-tier Tribunal (Tax)
You are here: BAILII >> Databases >> First-tier Tribunal (Tax) >> TRANSWASTE RECYCLING AND AGGREGATES LIMITED v Revenue & Customs (Application for permission to bring late appeal - three decisions) [2022] UKFTT 4 (TC) (04 January 2022)
URL: http://www.bailii.org/uk/cases/UKFTT/TC/2022/TC08356.html
Cite as: [2022] STI 134, [2022] UKFTT 4 (TC)
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| Decision Number: | TC 08356 |
| Appellant: | TRANSWASTE RECYCLING AND AGGREGATES LIMITED |
| Respondent: | Her Majesty's Revenue & Customs |
|
Chairmen / Special Commissioners: |
Alastair J RANKIN |
| Date Of Decision: | 04/01/2022 |
| Main Category: | PROCEDURE |
| Main Subcategory: | Other |
| Notes: | Application for permission to bring late appeal - three decisions - appeals lodged seriously and significantly late - lack of collection by HMRC - ongoing discussions with HMRC - encouragement by HMRC to appeal - significant sums involved - prejudice to Company if not allowed - application successful |