FTTTx CAPITAL GAINS TAX – INCOME TAX – application for an extension of time for the making of an appeal to the Tribunal – balancing exercise undertaken – O’Flaherty v HMRC [2013] UKUT 161 (TC) and HMRC v McCarthy and Stone (Developments) Ltd considered – Tribunal’s discretion exercised to refuse an extension in the light of the overriding objective of the Tribunal’s rules
[2014] UKFTT 274 (TC)
Bailii
Capital Gains Tax, Income Tax
Updated: 03 December 2021; Ref: scu.525254
