Procedure – appeal struck out for failure to comply with an Unless Order – application to reinstate appeal out of time – whether extension of time – Rule 5(3) of the Tribunal Rules 2009 – use of judicial discretion – Martland followed – Pierhead considered – principle of legal certainty – application refused
Citations:
[2018] UKFTT 571 (TC)
Links:
Jurisdiction:
England and Wales
Taxes Management
Updated: 21 October 2022; Ref: scu.632333
