UT/2024/000117 - [2024] UKUT 00435 (TCC)

The applicant, Mr Eveleigh, was granted permission to appeal to the Upper Tribunal (“UT”) by the First-tier Tribunal (“FTT”) on 27 July 2023 against a decision of that FTT which had dismissed his appeal. The procedural rules of the Upper Tribunal (“UT”) required him to file his Notice of Appeal with the UT within one month of the FTT sending him that grant of permission in July/August 2023 but the Notice was not filed until close to a year later in September 2024. This decision deals with Mr Eveleigh’s application to extend the relevant one month time limit for filing the Notice of Appeal. For the reasons explained below (which apply the three-stage approach suggested by the UT in Martland v HMRC [2018] UKUT 178 (TCC)) I have decided that the application should be refused.