The Commissioners for HM Revenue and Customs v McCarthy and Stone (Development) Ltd and Monarch Realisations No 1 Plc (In Administration): PTA/345/2013

Upper Tribunal Tax and Chancery decision of Judge Sinfield on 10 January 2014.

• From: HM Courts & Tribunals Service and Upper Tribunal (Tax and Chancery Chamber)
• Published: 1 December 2016

• Category: Tax
• Release date: 10 January 2014

Read the full decision in The Commissioners for HM Revenue and Customs v McCarthy and Stone (Developments) Ltd and Monarch Realisations No 1 Plc (In Administration): 2014] UKUT 0196 (TCC).

Procedure – Application under Rule 5(3)(a) Tribunal Procedure (Upper Tribunal) Rules 2008 for extension of time to provide notice of appeal to Upper Tribunal under Rule 23(2)(a) - effect of amendments to CPR 3.9 with effect from 1 April 2013 and Mitchell v News Group Newspapers Ltd – application refused.

Published 1 December 2016