Fraser (As Representative Partner for Starlight Therapy Equipment Partnership) v Revenue and Customs: FTTTx 13 Mar 2012

FTTTx Procedure – late application for full findings of fact and reasons for summary decision on default paper case – no good reason given for lateness – approach to extensions of time for such matters – application also received for permission to appeal, together with new evidence – premature, as no full findings of fact and reasons provided – treated as application to set aside original decision – failure to submit full evidence in support of original appeal does not amount to a procedural irregularity which could found such an application – interests of justice would in any event preclude the granting of such an application – application made late in any event and no permission to extend time would be given – factors to be taken into account in considering extensions of time limits under the Tribunal’s procedure rules – applications dismissed
[2012] UKFTT 189 (TC)

Updated: 15 April 2021; Ref: scu.462611