The Commissioners for HM Revenue and Customs v McCarthy and Stone (Development) Ltd: [2014] UKUT 0196 (TCC)

Upper Tribunal Tax and Chancery decision of Judge Greg Sinfield on 10 January 2014.

Read the full decision in The Commissioners for HM Revenue and Customs v McCarthy and Stone (Development) Ltd.

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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