TRANSWASTE RECYCLING AND AGGREGATES LIMITED v Revenue & Customs (Application for permission to bring late appeal - three decisions) [2022] UKFTT 00004 (TC)
Notes: Application for permission to bring late appeal - three decisions - appeals lodged seriously and significantly late - lack of collection by HMRC - ongoing discussions with HMRC - encouragement by HMRC to appeal - significant sums involved - prejudice to Company if not allowed - application successful
Cited in 1 later judgment