Dominic O’Flaherty v HMRC; UTTC 4 Apr 2013

References: [2013] UKUT 161 (TCC), [2013] STC 1946
Links: Bailii
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.
This case is cited by:

  • Cited – Zorkova -v- Revenue & Customs FTTTx (Bailii, [2014] UKFTT 196 (TC))
    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 . .