Dominic O’Flaherty v The Commissioners for HM Revenue and Customs: [2013] UKUT 0161 9TCC)

Upper Tribunal Tax and Chancery decision of Judge Berner on 04 April 2013.

Read the full decision in Dominic O’Flaherty v The Commissioners for HM Revenue and Customs: [2013] UKUT 0161 9TCC).

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 circumstances to be taken into account, including merits of the case – no requirement for exceptional circumstances.

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