TC09523 - [2025] UKFTT 00544 (TC)

Where an application to reinstate an appeal is made under Rule 8(5) of the Tribunal Rules out with the statutory time limit for doing so, the Tribunal requires to consider whether to extend the statutory time limit before considering the underling application.

The requirement to approach the case in that manner was confirmed by the Upper Tribunal in The Commissioners for Her Majesty’s Revenue and Customs v BMW Shipping Agents Limited [2021] UKUT 91 (TCC) at [33] where it observed:

“In remaking the Decision, we will note as a starting point that the Company is seeking two separate, though obviously related, reliefs from sanctions. First it seeks relief from the sanction imposed by Rule 8(6) of the FTT Rules to the effect that no application for reinstatement can be made later than 28 days after the date the FTT sent notice that the appeal was struck out. That aspect of the request for relief from sanctions involved a request for an extension of the relevant time limit pursuant to Rule 5(3)(a) of the FTT Rules. The second relief from sanctions, which arises only if the extension of time is granted, is a request that the Company’s appeal, which was struck out for failure to comply with the “unless” direction of 27 October 2017 should be reinstated.”