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United Kingdom Upper Tribunal (Tax and Chancery Chamber)
HMRC v McCarthy & Stone (Developments) Limited, Monarch Realisations No 1 PLC (in administration) [2014] UKUT B1 (TCC) (10 January 2014)
"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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