David Tipping considers the circumstances in which the First-tier Tribunal will give permission for a late appeal to proceed, and the approach that the First-tier Tribunal takes in making such decisions.
Time limits are important in litigation, and the courts have repeatedly emphasised that they should be respected.
Nevertheless, there are countless reasons why a taxpayer may be late in bringing its appeal to the First-tier Tribunal (FTT) and, in those cases, the FTT enjoys a discretion to allow the taxpayer to bring their appeal. The Court of Appeal recently reaffirmed the principles which the FTT should apply in exercising its discretion. In light of these developments, it is a good opportunity to review the principles in this important area.
Is the appeal late?
It is always necessary
