[2014] UKFTT 52 (TC)
It was appropriate to grant a company an extension of time for appealing against a decision that it should provide a security deposit in respect of VAT: the company did have some explanation for the delay in appealing, and it was relevant that its director faced potential criminal liability in relation to the non-payment of the security deposit.
FTT (Tax) (Judge Swami Raghavan, Susan Lousada)
06/01/2014