www.cms-lawnow.com/ealerts/2021/11/challenging-hmrc-making-appeals-out-of-time?cc_lang=en
See also:
www.rpc.co.uk/perspectives/tax-take/vat-update-november-2021/#page=1
www.bailii.org/uk/cases/UKUT/TCC/2021/231.pdf
IWPX – International Wealth Planning X-change
Exchanging International Wealth Planning Content.
www.cms-lawnow.com/ealerts/2021/11/challenging-hmrc-making-appeals-out-of-time?cc_lang=en
See also:
www.rpc.co.uk/perspectives/tax-take/vat-update-november-2021/#page=1
www.bailii.org/uk/cases/UKUT/TCC/2021/231.pdf