Dominic O’Flaherty v The Commissioners for HM Revenue and Customs: [2013] UKUT 0161 9TCC)

Upper Tribunal Tax and Chancery decision of Judge Berner on 04 April 2013.

From:
HM Courts & Tribunals Service and Upper Tribunal (Tax and Chancery Chamber)
Published
1 December 2016
Category:
Tax
Release date:
4 April 2013

Read the full decision in Dominic O’Flaherty v The Commissioners for HM Revenue and Customs: [2013] UKUT 0161 9TCC).

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.

Updates to this page

Published 1 December 2016