0
The Valuation Tribunal for England granted applications for extensions of time to appeal against completion notices because although mistakes had been made by all the parties involved, the errors all started because of the failings surrounding the issue of the completion notices by the billing authority and particularly the failure to take advantage of the protection afforded by the methods of service specified in para 8 of ch 4A to the Local Government Finance Act 1988, and although it was regrettable that the applicant did not apply earlier, the delay was excusable by their desire to carry out the investigation into the lost notices and the reasonable though mistaken beliefs that the time limit either no longer applied or had long since expired and that, as proposals had been made, there was no urgency.
