Decision Number: | TC 08374 |
Appellant: | JOSEPHINE DIXON |
Respondent: | Her Majesty's Revenue & Customs |
Chairmen / Special Commissioners: |
Anne SCOTT |
Date Of Decision: | 11/01/2022 |
Main Category: | PROCEDURE |
Main Subcategory: | Other |
Notes: | PROCEDURE - application by appellant to commence a late appeal - Martland considered - Katib considered - length of delay is serious and significant and ongoing - in all the circumstances fairness and justice do not support an extension of time - application refused |