United Kingdom First-tier Tribunal (Tax) 25 June 2018, TC 06562 (Marvin Elliott v Commissioners for Her Majesty's Revenue and Customs)

[2018] UKFTT 0347 (TC) TC06562 Appeal number: TC/2018/01306 Stamp duty land tax – application for permission to notify a late appeal to HMRC – no grounds of appeal ever specified – no jurisdiction therefore to grant permission for such late notification – even if correspondence could be construed as constituting some basic grounds of appeal, permission would be refused in any event – Martland v