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DARREN FITZPATRICK v Revenue & Customs (CASE MANAGEMENT - application for permission to appeal out of time - reliance on accountants - Katib considered)

[2022] UKFTT 87

First-tier Tribunal (Health Education and Social Care Chamber)

United Kingdom

9th March, 2022

Legislation Cited

Legislation Name	Provision
Interpretation Act 1978 (NT)	s7

Cases and Articles Cited

Case Name	Citation(s)	Court	Jurisdiction	Date	Full Text		Citation Index †
Martland v HMRC	[2018] UKUT 178	United Kingdom Upper Tribunal	United Kingdom	1 Jun 2018	BAILII		301
HMRC v Katib	[2019] UKUT 189	United Kingdom Upper Tribunal	United Kingdom	19 Jun 2019	BAILII		83
Hytec Information Systems v Coventry City Council	[1997] 1 WLR 666		United Kingdom	circa 1997	LexisNexis / Westlaw		22
Boreh v Republic of Djibouti	[2015] EWHC 769	High Court of England and Wales	United Kingdom - England and Wales	circa 2015	BAILII		8
HMRC v BMW Shipping Agents	[2021] UKUT 91	United Kingdom Upper Tribunal	United Kingdom	22 Apr 2021	BAILII		6

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