Biffin Ltd v Revenue & Customs (PROCEDURE : Other) [2018] UKFTT 275 (TC)
Notes: PROCEDURE - applications to notify appeals out of time - section 49H of TMA 1970 - failure in accepting an offer of review within the statutory time limit - Discovery assessment - tax - geared penalty determinations - appeal against refusal for postponement of tax - BPP Holdings and McCarthy & Stone considered - -˜all the circumstances of the case' considerations - applications allowed