UT/2024/000022 - [2025] UKUT 00309 (TCC)

Grounds 1 to 3 are dismissed.

The further new ground of appeal based on Medpro UT is allowed. We accordingly set aside the FTT Decision and remake the decision. Our remade decision, that the late appeal should not be admitted) arrives at the same result however but on the basis of the reasons we have set out above.

The Appellant’s appeal is dismissed.