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

The relevant one-month deadline is set out in Rule 23(2) of the UT Rules (Footnote: ¹) That provides the appellant:

“must provide a notice of appeal to the Upper Tribunal so that it is received within 1 month after the date the tribunal that gave permission sent notice of such permission to the appellant…”

Under Rule 23(5)(b), if the appellant provides the notice of appeal to the UT later than one month or by any time extension allowed, the UT:

“… must not admit the notice of Appeal unless the Upper Tribunal extends time under Rule 5(3)(a) (power to extend time)…”

The power to extend time in Rule 5(3)(a) is one of the UT’s case management powers. Pursuant to Rule 2, the UT must, when exercising or interpreting any power under the rules, seek to give effect to the overriding objective (to deal with cases fairly and justly)

There is no dispute between the parties that in exercising its discretion the UT should follow the three-stage approach set out in Martland (that is also consistent with the approach the UT took in Terry Paul Bell v HMRC [2018] UKUT 0254 (TCC)) in relation to an application to the UT for an extension of time under Rule 5(3)(a) but in that case in relation to a late application for permission to appeal to the UT).

The three stage approach in Martland in summary is that the tribunal should: