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First-tier Tribunal (Tax)
You are here: BAILII >> Databases >> First-tier Tribunal (Tax) >> Fox McMaster Surveyors Ltd & Anor v Revenue & Customs (PROCEDURE : Other) [2018] UKFTT 300 (TC) (11 June 2018)
URL: http://www.bailii.org/uk/cases/UKFTT/TC/2018/TC06530.html
Cite as: [2018] UKFTT 300 (TC)
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| Decision Number: | TC 06530 |
| Appellant: | Fox McMaster Surveyors Ltd & Christopher English |
| Respondent: | The Commissioners for Her Majesty's Revenue & Customs |
|
Chairmen / Special Commissioners: |
Dr Heidi POON |
| Date Of Decision: | 11/06/2018 |
| Main Category: | PROCEDURE |
| Main Subcategory: | Other |
| Notes: | PROCEDURE - application to reinstate appeal - Rule 17 of the Tribunal Rules 2009 - application being out of time - Pierhead Purchasing Limited considered - relevant criteria for consideration - reasons for delay - the effect on legal certainty - prejudice to parties - merits of the appeal - applications refused |