AGREEING EXTENSIONS OF TIME: REFUSAL TO AGREE CONTRARY TO THE OVERRIDING OBJECTIVE HAS CONSEQUENCES IN COSTS

When should a party agree an extension of time? In Emmanuel -v- The Commissioners for Her Majesty's Revenue and Customs [2017]  EWHC 1253 (Ch)  Her Honour Judge Karen Walden Smith made some telling observations . "... in my judgment the Appellant ought to have agreed to the short extension of time b...