Judgment call: 14 May 2012
The tribunal gave guidance on the correct approach to the exercise of its discretion to permit an appeal to be made out of time. Civil procedure (1) Elnagy International Ltd; (2) Elnagy UK Ltd; (3) Elnagy JR Ltd; (4) Elnagy Trading; (5) Belgravia Trading Ltd; (6) Puregold Enterprises Ltd v Revenue and Customs Commissioners (2012) […]