10 January 2014
UT Decision: HMRC v McCarthy & Stone & Anor
Procedure – Application under Rule 5(3)(a) Tribunal Procedure (Upper Tribunal) Rules 2008 for extension of time to provide notice of appeal to Upper Tribunal under Rule 23(2)(a) – effect of amendments to CPR 3.9 with effect from 1 April 2013 and Mitchell v News Group Newspapers Ltd – application refused.
Andrew Hitchmough QC & Thomas Chacko, instructed by Wedlake Bell LLP, acted for the Applicants.
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