- The Court of Appeal confirmed that the Upper Tribunal can guide the First-tier Tribunal on handling late appeals.
- The Martland guidance, as developed in Katib, remains the correct framework for considering late appeal applications.
- This decision restores a structured and consistent approach to procedural applications in VAT appeals.
- Advisers are reminded that deadlines are important and missed deadlines require a disciplined explanation.
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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