TC09630 - [2025] UKFTT 01071 (TC)

Although the UT said in Martland that significant weight must be placed as a matter of principle on the need for statutory time limits to be respected, we have followed Medpro and not given that factor a “top seat at the table”. It is nevertheless remains a factor to be considered at this third stage.

Mr Di Lellio’s appeals should have been made within 30 days of the assessments, but were between six and seven years late. That factor weighs against Mr Di Lellio, not because we have adopted the Martland approach, but because the delays are extremely long.