CAROLINE SWEBY v Revenue & Customs (PROCEDURE - application for retrospective extension of time to submit statement of case - Martland considered) [2018] UKFTT 396 (TC) (06 April 2022)

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You are here: BAILII >> Databases >> First-tier Tribunal (Tax) >> CAROLINE SWEBY v Revenue & Customs (PROCEDURE - application for retrospective extension of time to submit statement of case - Martland considered) [2018] UKFTT 396 (TC) (06 April 2022)
URL: http://www.bailii.org/uk/cases/UKFTT/TC/2022/TC08453.html

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Decision Number: TC 08453
Appellant: CAROLINE SWEBY
Respondent: Her Majesty's Revenue & Customs
Chairmen / Special
Commissioners:
Greg SINFIELD
Date Of Decision: 06/04/2022
Main Category: PROCEDURE
Main Subcategory: Other
Notes: PROCEDURE - application for retrospective extension of time to submit statement of case - Martland considered - length of delay serious and significant - delay caused by administrative error - prejudice to appellant and respondents considered -“application refused - whether respondents should be barred from taking further part in proceedings - whether appeal should be allowed
PDF Copy:                                 [2018] UKFTT 396 (TC)


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URL: http://www.bailii.org/uk/cases/UKFTT/TC/2022/TC08453.html