CAROLINE SWEBY v Revenue & Customs (PROCEDURE - application for retrospective extension of time to submit statement of case - Martland considered) [2018] UKFTT 396 (TC)
Notes: PROCEDURE - application for retrospective extension of time to submit statement of case - Martland considered - length of delay serious and significant - delay caused by administrative error - prejudice to appellant and respondents considered -“application refused - whether respondents should be barred from taking further part in proceedings - whether appeal should be allowed
Cited in 3 later judgments