Fox McMaster Surveyors Ltd & Anor v Revenue & Customs (PROCEDURE : Other) [2018] UKFTT 300 (TC)
Notes: PROCEDURE - application to reinstate appeal - Rule 17 of the Tribunal Rules 2009 - application being out of time - Pierhead Purchasing Limited considered - relevant criteria for consideration - reasons for delay - the effect on legal certainty - prejudice to parties - merits of the appeal - applications refused