FTTTX PROCEDURE – application to strike out appeal against a refusal to restore a vehicle – appeal out of time – test in Data Select applied – application granted and proceedings struck out
Peter Kempster J
[2014] UKFTT 196 (TC)
Bailii
England and Wales
Citing:
Cited – Dominic O’Flaherty v HMRC UTTC 4-Apr-2013
UTTC Procedure – appeal out of time – whether First-tier Tribunal applied the correct approach in considering whether appellant had a reasonable excuse – discretion at large – all relevant factors and . .
Cited – Data Select v HM Revenue and Customs UTTC 1-Jun-2012
UTLC VALUE ADDED TAX – application to First-tier Tribunal for extension of time to appeal under section 83G(1) and (6) of Value Added Tax Act 1994 – legal test to be applied to application for extension of time – . .
Lists of cited by and citing cases may be incomplete.
Customs and Excise
Updated: 01 November 2021; Ref: scu.521814
