(1) MEDPRO HEALTHCARE LIMITED (2) KALVINDER RUPRAI v THE COMMISSIONERS FOR HIS MAJESTY’S REVENUE AND CUSTOMS [2025] UKUT 00255 (TCC)

Upper Tribunal Tax and Chancery decision of THE HONOURABLE MR JUSTICE MARCUS SMITH and JUDGE JONATHAN CANNAN on 30 July 2025

From:
HM Courts & Tribunals Service and Upper Tribunal (Tax and Chancery Chamber)
Published
31 July 2025
Category:
Tax
Release date:
30 July 2025

Read full decision: (1) MEDPRO HEALTHCARE LIMITED (2) KALVINDER RUPRAI v THE COMMISSIONERS FOR HIS MAJESTY’S REVENUE AND CUSTOMS

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

Updates to this page

Published 31 July 2025