Martin and Gaynor O’Hearne Properties Ltd v Revenue and Customs: FTTTx 25 Jan 2011

Application for leave to appeal out of time – whether reasonable excuse – factors to be taken into account in exercising Tribunal’s discretion to admit Notice of Appeal out of time.

Citations:

[2011] UKFTT 86 (TC)

Links:

Bailii

Statutes:

Taxes Management Act 1970

Jurisdiction:

England and Wales

Taxes Management

Updated: 31 January 2022; Ref: scu.442817