William Martland v The Commissioners for HM Revenue and Customs:[2018] UKUT 0178 (TCC)
Upper Tribunal Tax and Chancery decision of Judge Berner and Judge Poole on 1 June 2018.
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Excise Duty 鈥� assessment to duty and wrongdoing penalty 鈥� application for permission to make late appeal 鈥� test to be applied 鈥� appeal dismissed.