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United Kingdom Case Law

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Tax law [2018] UKFTT 300 (TC)

Fox McMaster Surveyors Ltd & Anor v Revenue & Customs (PROCEDURE : Other)

Fox McMaster Surveyors Ltd & Anor v Revenue & Customs (PROCEDURE : Other) [2018] UKFTT 300 (TC) (11 June 2018)

The Tribunal refused an out-of-time application to reinstate an appeal, finding the delay unjustified, legal certainty important, and prejudice to HMRC.

  • Reinstatement of appeal
  • Out of time application
  • Rule 17 tribunal rules 2009
  • Legal certainty
  • Prejudice
  • Merits of appeal
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Tax law [2018] UKFTT 300

Fox McMaster Surveyors Ltd & Anor v Revenue & Customs (PROCEDURE : Other)

Fox McMaster Surveyors Ltd & Anor v Revenue & Customs (PROCEDURE : Other) [2018] UKFTT 300 (TC) (11 June 2018)

The First-tier Tribunal (Tax) refused an out-of-time application to reinstate an appeal, applying Rule 17 and considering delay, certainty, prejudice, and merits.

  • Application to reinstate appeal
  • Rule 17 tribunal rules 2009
  • Out of time application
  • Legal certainty
  • Prejudice to parties
  • Merits of appeal
Read case analysis

About this LexChat collection

United Kingdom decisions are organised by court, judge, legal area and indexed issue so a practitioner can move from a proposition to a citable authority with the surrounding context intact.

Source links and collection timestamps are retained alongside the indexed records.