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 – appeal against refusal to grant permission to make late appeal - Martland applied – effect on delay of appellant’s mental illness – approach to merits of dispute – appeal dismissed.

Updates to this page

Published 25 February 2019