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ISSUE 2: WHETHER TO GIVE PERMISSION
ISSUE 2: WHETHER TO GIVE PERMISSION
The second issue is whether to give Mr Milhill permission to make late appeals. We begin by setting out the time limits by which the appeals should have been made, followed by the principles established in the case law; we then apply those principles to Mr Milhill’s case.
- Heading
- Introduction
- The matters before the Tribunal
- The evidence
- Mr Milhill’s business and the addresses
- Late filing penalties
- The 2014-15 tax year
- The 2015-16 tax year
- The subsequent correspondence and assessments
- The appeals and applications, and the bankruptcy petition
- Mr Milhill’s mental health
- Mr Milhill’s physical health
- Ms Griffith’s health
- ISSUE 1: WHETHER MR MILHILL WAS NOTIFIED
- The Law
- The legislation under which the decisions were made
- The Interpretation Act
- The UT judgment in Websons
- Application to this case
- Decisions issued after 3 July 2020
- Decisions copied to Mr Milhill on 9 July 2020
- Decisions sent to Ms Griffiths
- ISSUE 2: WHETHER TO GIVE PERMISSION
- The time limits
- The Case Law
- The length of the delays
- Serious and/or significant?
- Mr Milhill’s health?
- Conclusions