Daniel Peters (also known as Inkey Jones) v The Commissioners for HM Revenue and Customs: [2019] UKUT 0058 (TCC)

Upper Tribunal Tax and Chancery decision of Judge Richards and Judge Thomas Scott on 25 February 2019.

From:
HM Courts & Tribunals Service and Upper Tribunal (Tax and Chancery Chamber)
Published
25 February 2019
Category:
Tax
Release date:
25 February 2019

Read the full decision in Daniel Peters (also known as Inkey Jones) v The Commissioners for HM Revenue and Customs: [2019] UKUT 0058 (TCC) .

PROCEDURE – appeal against refusal to grant permission to make late appeal - Martland applied – effect on delay of appellant’s mental illness – approach to merits of dispute – appeal dismissed.

Updates to this page

Published 25 February 2019