O'Flaherty v HMRC [2013] UKUT 161 (TCC) (4 April 2013)

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United Kingdom Upper Tribunal (Tax and Chancery Chamber)

You are here: BAILII >> Databases >> United Kingdom Upper Tribunal (Tax and Chancery Chamber) >> O'Flaherty v HMRC [2013] UKUT 161 (TCC) (4 April 2013)
URL: http://www.bailii.org/uk/cases/UKUT/TCC/2013/161.html
Cite as: [2013] UKUT 1619 (TCC), [2013] UKUT 161 (TCC)

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Dominic O'Flaherty v HMRC [2013] UKUT 161 (TCC) (04 April 2013)

"Procedure – appeal out of time – whether First-tier Tribunal applied the correct approach in considering whether appellant had a reasonable excuse – discretion at large – all relevant factors and circumstances to be taken into account, including merits of the case – no requirement for exceptional circumstances."

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URL: http://www.bailii.org/uk/cases/UKUT/TCC/2013/161.html

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	United Kingdom Upper Tribunal (Tax and Chancery Chamber)
You are here: BAILII >> Databases >> United Kingdom Upper Tribunal (Tax and Chancery Chamber) >> O'Flaherty v HMRC [2013] UKUT 161 (TCC) (4 April 2013) URL: http://www.bailii.org/uk/cases/UKUT/TCC/2013/161.html Cite as: [2013] UKUT 1619 (TCC), [2013] UKUT 161 (TCC)