[2016] UKFTT 0771 (TC)

Judge Heidi Poon, Sheila Cheesman

Decision released 17 November 2016

Procedure – Application to make appeal out of time – Corporation tax return late filing penalties – Notice of VAT assessment – Reasons for lateness – Discretion of the tribunal – Tribunal Procedure (First-tier Tribunal) (Tax Chamber) Rules 2009 (SI 2009/273), r. 2 and 20 (4) of the Tribunal Procedure Rules – Data Select Ltd v R & C Commrs [2012] BVC 1,743 applied – Application refused.



  Ronald Collins, Director, appeared for the appellant

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