Dominic O’Flaherty v HMRC: UTTC 4 Apr 2013

UTTC Procedure – appeal out of time – whether First-tier Tribunal applied the correct approach in considering whether appellant had a reasonable excuse – discretion at large – all relevant factors and circumstances to be taken into account, including merits of the case – no requirement for exceptional circumstances.


[2013] UKUT 161 (TCC), [2013] STC 1946




England and Wales

Cited by:

CitedZorkova v Revenue and Customs FTTTx 14-Feb-2014
FTTTX PROCEDURE – application to strike out appeal against a refusal to restore a vehicle – appeal out of time – test in Data Select applied – application granted and proceedings struck out . .
Lists of cited by and citing cases may be incomplete.

Taxes – Other

Updated: 05 August 2022; Ref: scu.509182