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FTT denies HMRC retrospective extension of time (Sweby v HMRC)

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Published on: 20 April 2022
Published by a LexisNexis Tax expert

Table of contents

  • Why it matters
  • Case details

Article summary

Tax analysis: In Sweby, the First-tier Tax Tribunal (FTT) dismissed HMRC's application for a retrospective extension of time for having submitted its statement of case more than three years late despite this resulting in the appellant winning her appeal.

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Jurisdiction(s):
United Kingdom

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