Wide discretion and prejudice: Must 'out of time' mean 'too late'?

Article by Keith M Gordon, barrister, chartered accountant and tax adviser, Atlas Chambers. This article appeared in the April 2007 issue of Tax Adviser. The author considers the recent High Court decision in R (on the application of Cook) v General Commissioners and HMRC that considers what the General Commissioners should take into account on receiving an application for a late appeal.

April 2007 by Keith M Gordon

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