Hirani & Ors v Revenue & Customs [2011] UKFTT 775 (TC)

Hirani & Ors v Revenue & Customs [2011] UKFTT 775 (TC) Application for leave to appeal out of time – whether reasonable excuse. Three Appeals before the for the admission of late Appeals against penalties imposed by HMRC. Those penalties were issued under Schedule 36 of the Finance Act 2008 and were in respect of failures to comply with formal information notices relating to personal tax enquiries.