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First-tier Tribunal (Tax)
You are here: BAILII >> Databases >> First-tier Tribunal (Tax) >> SNM PIPELINES LIMITED v Revenue & Customs (LATE APPEAL - whether appeal made in time - whether failure to pay disputed VAT or make hardship application precludes appeal being made - meaning of `entertained') [2022] UKFTT 231 (TC) (27 July 2022)
URL: http://www.bailii.org/uk/cases/UKFTT/TC/2022/TC08552.html
Cite as: [2022] UKFTT 231 (TC)
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| Decision Number: | TC 08552 |
| Appellant: | SNM PIPELINES LIMITED |
| Respondent: | Her Majesty's Revenue & Customs |
|
Chairmen / Special Commissioners: |
Mr Greg SINFIELD |
| Date Of Decision: | 27/07/2022 |
| Main Category: | PROCEDURE |
| Main Subcategory: | Other |
| Notes: | LATE APPEAL - whether appeal made in time - whether failure to pay disputed VAT or make hardship application precludes appeal being made - meaning of `entertained' in section 84(3) VAT Act 1994 |