Procedure – application for permission to appeal out of time – alleged negligence of former adviser – jurisdiction – approach to exercise of Tribunal’s discretion – all circumstances taken into account, including whether appellants have an arguable case and the merits of that case, and the reasons for the failure to appeal in time – application allowed in part, on terms
Citations:
[2012] UKFTT 269 (TC)
Links:
Jurisdiction:
England and Wales
Taxes – Other, Litigation Practice
Updated: 03 November 2022; Ref: scu.462664