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Decision Number: |
TC 02245 |
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Appellant:
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Advance Consulting (Partnership), Alan Rothwell & Jean Hutchinson |
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Respondent:
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The Commissioners for Her Majesty's Revenue & Customs |
Chairmen / Special
Commissioners: |
Jonathan CANNAN
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Date Of Decision:
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06/09/2012 |
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Main Category:
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PROCEDURE |
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Main Subcategory:
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Other |
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Notes:
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PROCEDURE – Application for permission to extend the time for appealing
– jurisdiction of tribunal – whether taxpayer must apply to HMRC in writing
before seeking permission from the tribunal – no, but there must be an oral
request – overriding objective – application to extend time granted |
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Decision(s) to Download:
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TC02245.pdf 
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