Upper Tribunal Tax and Chancery Chamber

UT (Tax & Chancery) UT/ xx /20 xx - [2025] UKUT 00255 (TCC)

Fecha: 12-Jun-2025

Heading

UT Neutral citation number: [2025] UKUT 00255 (TCC)

UT (Tax & Chancery) Case Number: UT/xx/20xx

Upper Tribunal

(Tax and Chancery Chamber)

Hearing venue: Rolls Building, London EC4A 1NL

Heard on:11 and 12 June 2025

Judgment date: 30July 2025

Procedure – extensions of time for appealing – adequacy of FTT’s reasons – errors in the application of Martland v HMRC and HMRC v Katib – validity of the Martland approach to extensions of time

Before

THE HONOURABLE MR JUSTICE MARCUS SMITH

JUDGE JONATHAN CANNAN

Between

(1) MEDPRO HEALTHCARE LIMITED (2) KALVINDER RUPRAI
	Appellants

- and -

THE COMMISSIONERS FOR HIS MAJESTY’S REVENUE AND CUSTOMS
	Respondents

Representation:

For the Appellants: Quinlan Windle and Sam Glover, instructed by VAT Advisory Services Ltd

For the Respondents: Joseph Millington, instructed by the General Counsel and Solicitor to HM Revenue and Customs

DECISION

INTRODUCTION