Tax

Xcel Consult Ltd v Revenue and Customs (VAT - Default Surcharge - whether to grant permission to appeal out of time - Martland applied - Whether, if permission to appeal had been granted, a reasonable excuse established - Perrin applied)

[2025] UKFTT TC TC09422First-tier Tribunal (Tax)2025

“FIRST-TIER TRIBUNAL TAX CHAMBER By remote video hearing Heard On: 13 December 2024Judgment Date: 30 January 2025 B e f o r e :”

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