TC09523 - [2025] UKFTT 00544 (TC)
First-tier Tribunal (Tax Chamber)

TC09523 - [2025] UKFTT 00544 (TC)

Fecha: 01-May-2025

Appellant’s Submissions

Appellant’s Submissions

78.

The first application is for relief from VP’s failure to make the application within the time limit of 28 days set out in rule 8(6) of the Rules.

79.

The Strike Out Order was made on 15th January 2024. The present application was therefore required to be made by 12th February 2024. It was not made until 28th March 2024, and, therefore, a little more than six weeks late. The Respondents suggest that this cannot be described as a ‘short or insignificant delay’. Whether or not it can be so described, VP recognises that the application can be granted only if he proves the reason for the delay as sufficient to satisfy the Tribunal that the failure should be waived.

80.

The reason for the failure was that VP says he could not find a solicitor to make the necessary appeal within the 28 day period but he did make attempts to do so and recalls, although not in detail, contacting the Law Society of Scotland to assist in this matter as had been suggested by his previous solicitors, MBS.