Decision Number: | TC 08899 |
Appellant: | MR MELVYN LANGLEY AND MRS CAROL LANGLEY |
Respondent: | His Majesty's Revenue & Customs |
Chairmen / Special Commissioners: |
Anne SCOTT |
Date Of Decision: | 04/08/2023 |
Main Category: | PROCEDURE |
Main Subcategory: | Other |
Notes: | SDLT - Notice of Enquiry - whether valid? - delivery by post - Section 7 Interpretation Act 1978 - whether in the ordinary course of post - yes - appeal dismissed |