Mohammed Suba Miah v The Financial Conduct Authority: [2015] UKUT 0181 (TCC)
Upper Tribunal Tax and Chancery decision of Judge Berner on 2 May 2015.
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.FINANCIAL SERVICES – application for the Tribunal to extend time for a reference made out of time – decision notice issued pursuant to settlement agreement entered into between applicant and the FSA – application of principles in Data Select - whether good reasons for delay in making the reference – weight to be afforded to settlement agreement – merits of applicant’s case on reference.