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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
Decision(s) to Download: TC06530.pdf TC06530.pdf