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You are here: BAILII >> Databases >> First-tier Tribunal (Tax) >> SNM PIPELINES LIMITED v Revenue & Customs (LATE APPEAL - whether appeal made in time - whether failure to pay disputed VAT or make hardship application precludes appeal being made - meaning of `entertained') [2022] UKFTT 231 (TC) (27 July 2022) URL: http://www.bailii.org/uk/cases/UKFTT/TC/2022/TC08552.html Cite as: [2022] UKFTT 231 (TC) |
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Decision Number: | TC 08552 |
Appellant: | SNM PIPELINES LIMITED |
Respondent: | Her Majesty's Revenue & Customs |
Chairmen / Special Commissioners: |
Mr Greg SINFIELD |
Date Of Decision: | 27/07/2022 |
Main Category: | PROCEDURE |
Main Subcategory: | Other |
Notes: | LATE APPEAL - whether appeal made in time - whether failure to pay disputed VAT or make hardship application precludes appeal being made - meaning of `entertained' in section 84(3) VAT Act 1994 |