Upper Tribunal Tax and Chancery Chamber UT/2024/000117 - [2024] UKUT 00435 (TCC) Fecha: 20-Nov-2024 Conclusions Conclusion 41.Mr Eveleigh’s application to extend the time limit for filing his notice of appeal is refused.UPPER TRIBUNAL JUDGE SWAMI RAGHAVANRelease date: 20 December 2024 Heading Introduction Background Law Discussion Evaluation of all the circumstances Conclusions