Posts tagged with "cpr3-9"
February 26 2014
In the recent case of HMRC v McCarthy & Stone (Developments Limited) the Upper Tribunal (Tax and Chancery Chambers) (“UT”) refused HMRC’s application for an extension of time to serve it’s Notice of Appeal. The UT’s decision was heavily influenced by the Rule 3.9 Read More…
Tags: Application for Extension of Time, Civil Procedure Rules 1998, CPR3.9, First-tier Tribunal, HMRC, HMRC Tax Assessment, Input Tax, Notice of Appeal, Relief from Sanctions, Tax Tribunal, Tribunal Procedure (Upper Tribunal) Rules 2008, Upper Tier Tribunal