Daniel Peters (also known as Inkey Jones) v The Commissioners for HM Revenue and Customs: [2019] UKUT 0058 (TCC)
Upper Tribunal Tax and Chancery decision of Judge Richards and Judge Thomas Scott on 25 February 2019.
Read the full decision in .
PROCEDURE 鈥� appeal against refusal to grant permission to make late appeal - Martland applied 鈥� effect on delay of appellant鈥檚 mental illness 鈥� approach to merits of dispute 鈥� appeal dismissed.