Sunrise Medical Ltd v Revenue & Customs (PROCEDURE - application for permission for late appeals against two HMRC decisions) [2021] UKFTT 316 (TC) (03 August 2021)

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You are here: BAILII >> Databases >> First-tier Tribunal (Tax) >> Sunrise Medical Ltd v Revenue & Customs (PROCEDURE - application for permission for late appeals against two HMRC decisions) [2021] UKFTT 316 (TC) (03 August 2021)
URL: http://www.bailii.org/uk/cases/UKFTT/TC/2021/TC08257.html
Cite as: [2021] UKFTT 316 (TC)

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Decision Number: TC 08257
Appellant: Sunrise Medical Ltd
Respondent: The Commissioners for Her Majesty's Revenue & Customs
Chairmen / Special
Commissioners:
ANNE REDSTON
Date Of Decision: 03/08/2021
Main Category: PROCEDURE
Main Subcategory: Other
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
PDF Copy:                                 [2021] UKFTT 316 (TC)


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URL: http://www.bailii.org/uk/cases/UKFTT/TC/2021/TC08257.html