[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.


Need help? Get subscribed!

To subscribe to this content, simply call 0800 231 5199

We can create a package that’s catered to your individual needs.

Or book a demo to see this product in action.