FTTTx Procedure – late indication of wish to appeal against a summary decision – taken as a late application for full findings of fact and reasons – no good reason given for lateness – approach to extensions of time for such matters – any application for permission to appeal premature, as no full findings of fact and reasons previously asked for or provided — factors to be taken into account in considering extensions of time limits under the Tribunal’s procedure rules – application for extension of time for requesting full findings of fact and reasons dismissed – summary decision therefore final
Poole TJ
[2013] UKFTT 644 (TC)
Bailii
England and Wales
VAT
Updated: 26 November 2021; Ref: scu.518597