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First-tier Tribunal (Tax)
You are here: BAILII >> Databases >> First-tier Tribunal (Tax) >> DOMINIC KIERNANDER Her Majesty's Revenue & Customs (PROCEDURE : Other) [2022] UKFTT 337 (TC) (20 September 2022)
URL: http://www.bailii.org/uk/cases/UKFTT/TC/2022/TC08594.html
Cite as: [2022] UKFTT 337 (TC)
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| Decision Number: | TC 08594 |
| Appellant: | DOMINIC KIERNANDER |
| Respondent: | Her Majesty's Revenue & Customs |
|
Chairmen / Special Commissioners: |
Kim Sukul |
| Date Of Decision: | 20/09/2022 |
| Main Category: | PROCEDURE |
| Main Subcategory: | Other |
| Notes: | PROCEDURE - application for permission to appeal out of time - impact of COVID-19 lockdown restrictions on representative, in absence of evidence to demonstrate specific circumstances or detailed effects of the pandemic, not considered to be a good reason for delay - permission refused |