UT-2025-000078 [2026] UKUT 00173 (TCC)
Upper Tribunal Tax and Chancery decision of Judge Cannan , 1st May 2026. Procedure – application for extension of time to seek permission to appeal – Martland v HMRC applied – application refused.
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Procedure – application for extension of time to seek permission to appeal – The Appellant has made an application for permission to appeal a decision of the First-tier Tribunal (Tax Chamber) (“the FTT”). The application is out of time in the circumstances set out below. I refused the Appellant’s application for an extension of time (“the Extension Application”) on paper in a decision dated 23 February 2026. The Appellant requested an oral reconsideration of that decision.
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Published 5 May 2026