TC09523 - [2025] UKFTT 00544 (TC)

We have takenthe starting point as set out in of Martland at [29]:

“...the presumption should be that the statutory time limit applies unless an applicant can satisfy the FTT that permission for a late appeal should be granted, but there is no requirement that the circumstances must be exceptional before the FTT can grant such permission.”

and then carried out the three stages:1) Establish the length of the delay.;(2) Consider the reason (or reasons) why the default occurred, and (3) evaluate "all the circumstances of the case" which involves a balancing exercise which will essentially assess the merits of the reason(s) given for the delay and the prejudice which would be caused to both parties by granting or refusing permission.”