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ANTE MIKALIC v Revenue & Customs (EXCISE DUTY - procedure - application to admit late appeal - appeal against refusal to restore vehicle - Appellant in Croatia - evidence of positive Covid test provided to demonstrate ill health as reason for delay)

[2023] UKFTT 377

First-tier Tribunal (Health Education and Social Care Chamber)

United Kingdom

18th April, 2023

Cases and Articles Cited

Case Name	Citation(s)	Court	Jurisdiction	Date	Full Text		Citation Index †
SS (Congo)	[2015] EWCA Civ 387; [2016] 1 All ER 706; [2015] All ER (D) 210; [2015] Imm AR 1036	England and Wales Court of Appeal - Civil Division	United Kingdom - England and Wales	23 Apr 2015	BAILII		642
Martland v HMRC	[2018] UKUT 178	United Kingdom Upper Tribunal	United Kingdom	1 Jun 2018	BAILII		301
Romasave (Property Services) Ltd v HMRC	[2015] UKUT 254	United Kingdom Upper Tribunal	United Kingdom	27 May 2015	BAILII		163
Denton v TH White Ltd	[2014] 1 WLR 25		United Kingdom	circa 2014	LexisNexis / Westlaw		1

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