TC09630 - [2025] UKFTT 01071 (TC)

Rule 21 of the Tribunal Procedure (First-tier Tribunal) (Tax Chamber) Rules 2009 (“the Tribunal Rules”) is headed “Starting proceedings by originating application or reference”, and paragraph (1) provides:

“Where an enactment provides for a person or persons to make an originating application or reference to the Tribunal, the appellant must start proceedings by providing an application notice or notice of reference to the Tribunal within any time limit imposed by that enactment.

A person can thus “start proceedings” by filing a Notice of Appeal only if an enactment entitles the person to do so. In this case, the Application was made before the date on which Mr Di Lellio was entitled to apply to the Tribunal for permission to make late appeals.

However, Rule 5 begins:

“(1)

An irregularity resulting from a failure to comply with any requirement in these Rules, a practice direction or a direction does not of itself render void the proceedings or any step taken in the proceedings.

(2)

If a party has failed to comply with a requirement in these Rules, a practice direction or a direction, the Tribunal may take such action as it considers just, which may include—

(a)

waiving the requirement; …”

Rule 2(1) provides that the Tribunal must apply the overriding objective, and that this includes avoiding unnecessary formality, seeking flexibility in the proceedings and “avoiding delay”. As the statutory requirements had been satisfied, we decided it was in the interests of justice to accept that the procedural requirements in the Rules had also been met.

We thus went on to consider whether to give Mr Di Lellio permission to make late appeals.