![UT/2024/000117 - [2024] UKUT 00435 (TCC)](https://backend.juristeca.com/files/emisores/logo_ICfrj4g.png){kind=logo}
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Neutral Citation: [2024] UKUT 00435 (TCC)
Case Number: UT/2024/000117
UPPER TRIBUNAL
(Tax and Chancery Chamber)
By remote video hearing
PROCEDURE - Application to extend time to file notice of appeal outside of one month time limit– three stage approach in Martland applied – permission refused
Heard on: 20 November 2024
Judgment date: 20 December 2024
Before
UPPER TRIBUNAL JUDGE SWAMI RAGHAVAN
Between
PAUL DAVID EVELEIGH
Appellant
and
THE COMMISSIONERS FOR HIS MAJESTY’S REVENUE AND CUSTOMS
Respondents
Representation:
For the Appellant: Harriet Brown and Rebecca Sheldon, Counsel, appearing pro bono
For the Respondents: Rupert Davies, Counsel, instructed by the General Counsel and Solicitor to His Majesty’s Revenue and Customs
DECISION