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.
Read the full decision in .
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.