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)

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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
PDF Copy:                                 [2022] UKFTT 231 (TC)


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URL: http://www.bailii.org/uk/cases/UKFTT/TC/2022/TC08552.html