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Posts tagged with "first-tier-tribunal"

Tax Tribunal Denies HMRC’s Extension of Time to Serve Notice of Appeal

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…

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Jurisdictional Limitations of the First-tier Tribunal (Tax)

February 21 2013

The ongoing development of the First-tier tax Tribunal and the limitations of its jurisdiction have been unclear for those wishing to appeal against their tax assessments and in particular appeals against VAT assessments. The First-tier Tribunal, which was created in 2008 under   Read More…

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