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Posts tagged with "upper-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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