[2018] UKFTT 0090 (TC)

Judge Richard Thomas

Decision released 20 February 2018

Corporation tax – Application for permission to appeal late – Granted – TMA 1970, s. 49 – Application for exclusion of ‘without prejudice’ material – Withdrawn – Application for reclassification of case from complex to standard – Refused – Tribunal Procedure (First-tier Tribunal) (Tax Chamber) Rules 2009 (SI 2009/273), r. 23(4).

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