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Conclusions
The Tribunal’s decision
The Tribunal substitutes its own decision that time is extended for the appellant’s appeal to the FTT. Looking again briefly at the three Denton considerations: first, the delay was short and caused no prejudice to the respondent; it was not a serious procedural default. Second, the appellant’s reasons for being late were not the best; he failed to give proper consideration to the information he was given in the Final Notice and as a result got it wrong. And third, as to an evaluation of the relevant circumstances, the financial penalty was significant to the appellant, and to refuse to admit his appeal on the basis of a minor default was disproportionate.
Time is therefore extended; either party may ask the FTT for directions in order for the proceedings to recommence.
Judge Elizabeth Cooke
19 August 2025
Right of appeal
Any party has a right of appeal to the Court of Appeal on any point of law arising from this decision. The right of appeal may be exercised only with permission. An application for permission to appeal to the Court of Appeal must be sent or delivered to the Tribunal so that it is received within 1 month after the date on which this decision is sent to the parties (unless an application for costs is made within 14 days of the decision being sent to the parties, in which case an application for permission to appeal must be made within 1 month of the date on which the Tribunal’s decision on costs is sent to the parties). An application for permission to appeal must identify the decision of the Tribunal to which it relates, identify the alleged error or errors of law in the decision, and state the result the party making the application is seeking. If the Tribunal refuses permission to appeal a further application may then be made to the Court of Appeal for permission.