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Whether LL Ltd should be granted permission to bring a late appeal – Issue three
Whether LL Ltd should be granted permission to bring a late appeal – Issue three
It is therefore apparent from our findings under the first and second issues that LL Ltd need permission to bring a late appeal. This means that we have to confront the conflicting decisions of the Upper Tribunal (Tax and Chancery Chamber) on the proper approach to be taken to the test about whether to grant such permission. It is first necessary to identify the relevant provisions of law.
- Heading
- Introduction, evidence and issues
- Factual background
- The email dated 8 November 2023 – Issue one
- The letter dated 9 November 2023 – Issue two
- Whether LL Ltd should be granted permission to bring a late appeal – Issue three
- Relevant provisions of law
- Our decision on whether to grant permission to bring a late appeal
- Conclusions