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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
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
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
Martland v HMRC	[2018] UKUT 178	United Kingdom Upper Tribunal	United Kingdom	1 Jun 2018	BAILII		301

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