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Revenue and Customs v McCarthy and Stone (Developments) Ltd and Another; UTTC 10 Jan 2014

References: [2014] STI 626, [2014] STC 973, [2014] BVC 504, [2014] UKUT 196 (TCC)
Links: Bailii
Procedure – Application under Rule 5(3)(a) Tribunal Procedure (Upper Tribunal) Rules 2008 for extension of time to provide notice of appeal to Upper Tribunal under Rule 23(2)(a) – effect of amendments to CPR 3.9 with effect from 1 April 2013 and Mitchell v News Group Newspapers Ltd – application refused

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