[2024] UKUT 00321 (TCC)

A case management decision, such as the admission of a late appeal, involves weighing up competing considerations for which there is not one answer. To succeed with his challenge to such a case management discretion, the Applicant would have to establish that no reasonable tribunal, directing itself properly as to the law, could have exercised discretion in the way the FTT did. The Applicant has not put forward an arguable case that, in making the Decision, the FTT stepped outside the generous margin of case management discretion afforded to it. I explain this in more detail with regard to each of the Grounds advanced by the Applicant.