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Length of the delay
Length of the delay
We find that the delay in making an appeal of 46 days in relation to an appeal period of 28 days is not “very short” and is long enough to be considered serious and requiring time to be spent addressing the second and third stages of the Martland test.
- Heading
- Introduction
- Evidence and Facts
- HMRC’S Submissions
- Rule 2 of the Tribunal Rules provides
- Approach Where Reinstatement Sought Out Of Time
- Application For An Extension Of Time
- Application For Reinstatement
- Appellant’s Submissions
- Application for appeal to be re-instated
- TRIBUNAL ANALYSIS AND DECISION
- Length of the delay
- The reason (or reasons) why the default occurred
- Evaluation of "all the circumstances of the case"
- Conclusions