Stephen John Cooper v Financial Conduct Authority: [2017] UKUT 0428 (TCC)
Upper Tribunal Tax and Chancery decision of Judge Herrington on 6 November 2017.
Read the full decision in .
FINANCIAL SERVICES – procedure-application to make reference out of time-whether Tribunal satisfied that in all the circumstances application should be granted-no-Rule 2 and Schedule 3 Paragraph 2 (2) Tribunal Procedure (Upper Tribunal) Rules 2008
Preliminary issue-whether if reference had been admitted applicant had third party rights -s 393 Financial Services and Markets Act 2000- whether applicant identified in notice-no-Supreme Court judgment in Macris considered.