[2018] UKFTT 0544 (TC)

Judge Peter Kempster

Decision released 11 September 2018

Income tax – Application for admission of a late appeal – Late payment penalties – PPN – Martland v R & C Commrs [2018] BTC 525 applied – Application refused.



  The appellant did not appear and was not represented

  Mr Matthew Cawley (HMRC Solicitorʼs Office) appeared for the respondents


  [1] The Appellant (Dr Khaled) applies for permission to bring a late appeal against late payment penalties.

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