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Preliminary issues; Delay
Preliminary issues; Delay
Permission to appeal was granted by Tribunal Judge S Lovett on 20 December 2023. The permission was issued on 22 December 2023. By virtue of Rule 23 of the Tribunal Practice and Procedure (Upper Tribunal) Rules 2008 a notice of appeal must be filed within one month of the date on which notice of permission to appeal was sent to the appellant. The form UT1 was in fact signed on 11 March 2023 and received on 14 March 2023. It was therefore approximately seven weeks late.
- Heading
- The decision of the Upper Tribunal is to allow the appeal. The decision of the First-tier Tribunal (Social Entitlement Chamber) made on 2 August 2023 under number SC914/22/00006 was made in error of l
- Preliminary issues; Delay
- By virtue of Rule 5(3)(a) the Upper Tribunal has a discretion to extend time. The appellant has applied to extend time, but justifying such an extension is not a triviality re Salmon (deceased) [1981]
- The second respondent opposes an extension, referring to the Denton like approach taken in Martland v Commissioners for HMRC [2018] UKUT 0178 (TCC) , the approach also taken in BB v Disclosure and Bar
- I will apply the approach in Martland and BB rather than Norwich and Peterborough Building Society, although I would not expect the two approaches typically to yield a different result
- Preliminary issues: hearing or no hearing
- The decision under appeal
- The Appeal
- Conclusions