Application for retrospective extension of time to submit statement of case – Martland considered – length of delay serious and significant – delay caused by administrative error – prejudice to appellant and respondents considered -‘application refused – whether respondents should be barred from taking further part in proceedings – whether appeal should be allowed
Citations:
[2018] UKFTT 396 (TC)
Links:
Jurisdiction:
England and Wales
Taxes Management
Updated: 10 May 2022; Ref: scu.676361