United Kingdom Upper Tribunal (Tax and Chancery Chamber)

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URL: http://www.bailii.org/uk/cases/UKUT/TCC/2020/113.html
Cite as: [2020] UKUT 113 (TCC)

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Michael Coyle t/a Coyle Transport v Revenue and Customs: [2020] UKUT 113 (TCC) (8 April 2020)

PROCEDURE - Permission to make a late appeal refused by FTT­ appellant maintained underlying excise duty and penalty assessments invalid because they did not name a natural or legal person - TT Decision on permission to appeal out of time set aside for errors of law and remade by UT - time limit for appealing to FTT still applied where appellant sought to challenge validity of assessments before the FTT - permission to appeal out of time refused.

4 August 2020

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