- A three-member tribunal considered allowing a late appeal for Lands Luo Ltd.
- The tribunal applied the stricter Martland approach but still granted permission to appeal out of time.
- The same outcome was confirmed under the Medpro approach.
- There is ongoing divergence between Martland and Medpro, possibly requiring higher-court resolution.
Source: deeksvat.co.uk
Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.
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