Decision Number: | TC 08453 |
Appellant: | CAROLINE SWEBY |
Respondent: | Her Majesty's Revenue & Customs |
Chairmen / Special Commissioners: |
Greg SINFIELD |
Date Of Decision: | 06/04/2022 |
Main Category: | PROCEDURE |
Main Subcategory: | Other |
Notes: | PROCEDURE - 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 |