Sunrise Medical Ltd v Revenue & Customs (PROCEDURE - application for permission for late appeals against two HMRC decisions) [2021] UKFTT 316 (TC)
Notes: PROCEDURE - application for permission for late appeals against two HMRC decisions - delay of three months and one month - Martland followed and applied - meaning of -serious and significant- - common understanding provided a good reason for the first part of the delay - impact of Covid lockdown - balancing of factors - permission granted