[2018] UKFTT 0506 (TC)

Judge Anne Scott

Decision released 10 September 2018

Procedure – Application for extension of time to lodge witness statements use of judicial discretion – Martland v R & C Commrs [2018] BTC 525 followed – Application refused.

  The First-Tier Tribunal (FTT) found that the taxpayersʼ agents had not given sufficiently priority and time to preparation of witness statements so were unsuccessful in application to extend the period.

Summary

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