Court of Appeal (Civil Division).

Fox LJ.

Judgment delivered 5 February 1991.

Capital transfer tax – Appeal from High Court decision by Revenue – Notice of appeal served four days late – Extension of time granted by registrar on application by Revenue – Whether extension of time properly granted.

  This was an appeal by the executors and trustees of the late Earl Fitzwilliam (‘the taxpayers’) against a decision of the Registrar of Civil Appeals granting an extension of time for appealing against a decision of the High Court.

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