TC09630 - [2025] UKFTT 01071 (TC)

There has been extensive case law as to how the Tribunal should approach applications to make a late appeal. In Martland v HMRC [2018] UKUT 0178 (TCC) (“Martland”) at [44] the Upper Tribunal (“UT”) (Judges Berner and Poole) set out the following three stage test which this Tribunal should apply in deciding whether to give permission for a late appeal:

In Medpro v HMRC [2025] UKUT 255 (TCC) (“Medpro”) at [88], a differently constituted UT, made up of Marcus Smith J and Judge Cannan, endorsed that three stage test, describing it as “an unimpeachable approach”.

In Martland, the UT held that, in evaluating “all the circumstances”, a Tribunal should place “particular importance” on the need (a) for litigation to be conducted efficiently and at proportionate cost; and (b) to enforce compliance with rules, practice directions and orders. In Medpro, Judge Cannan agreed this was correct, but Smith J disagreed, saying that no special weight should be given to those factors: in other words, they did not have a “top seat at the table”. As Smith J was the senior of the two judges, he had the casting vote.

In making this Decision, we have therefore followed Medpro. In consequence, when considering all the circumstances of the case, we have not given particular weight to factors (a) and (b) above, but considered them along with others.