Decision Number: | TC 08365 |
Appellant: | DARREN JORDAN |
Respondent: | Her Majesty's Revenue & Customs |
Chairmen / Special Commissioners: |
Fionagh GREEN |
Date Of Decision: | 16/12/2021 |
Main Category: | PROCEDURE |
Main Subcategory: | Other |
Notes: | PROCEDURE - application for permission for late appeal against the HMRC decision to refuse to consider an appeal against a discovery assessment made under section 29 Taxes Management Act 1970 for chargeability to the High Income Child Benefit Charge - Martland followed and applied - permission granted |