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 .
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.
Published 1 December 2016