Decision Number: | TC 09034 |
Appellant: | LAURENCE ONWUFUJU |
Respondent: | His Majesty's Revenue & Customs |
Chairmen / Special Commissioners: |
Nigel POPPLEWELL |
Date Of Decision: | 03/01/2024 |
Main Category: | PROCEDURE |
Main Subcategory: | Other |
Notes: | VAT - company assessments - company penalty for deliberate behaviour - PLN issued to appellant - late appeal - application for permission to make late appeal - HMRC application to strike out appeal if permission granted - appellant-™s application rejected - appeal would have been struck out in any event |