FTT Allows Late Appeal in Lands Luo Ltd Amid Ongoing Martland vs Medpro Divergence

• 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.

---

---