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Tedd v Surrey County Council [2026] EAT 66 (12 May 2026)
The Employment Appeal Tribunal upheld strike out of an employment claim for not being actively pursued, finding the claimant had deliberately misled the tribunal.
Scott Brothers Ltd v Revenue and Customs (CASE MANAGEMENT - landfill tax) [2025] UKFTT 1206 (TC) (12 September 2025)
The tribunal dismissed Scott Brothers Ltd’s application to reinstate a withdrawn landfill tax appeal, holding that the Rule 2 balance did not favour renewal.
Wimmer & Anor v Revenue and Customs (PROCEDURE - Application to make a late appeal - Martland applied - length of delay between 96 days and 292 days - serious and significant - payment plan suggested and bankruptcy proceedings being dealt with by Appellants as a priority) [2025] UKFTT 853 (TC) (10 July 2025)
The tribunal refused permission for late appeals against tax assessments, closure notices and a penalty assessment, finding the delays serious, unexplained and unjustified.
Jacques v Revenue and Customs (Discovery assessment - late appeal - Martland considered) [2025] UKFTT 299 (TC) (06 March 2025)
The Tribunal refused permission for a late tax appeal against a discovery assessment, finding a 29-month delay serious and significant and the reasons insufficient.
Jacques v Revenue and Customs (Discovery assessment - late appeal - Martland considered) [2025] UKFTT 299 (TC) (06 March 2025)
The tribunal refused permission for a late tax appeal against a discovery assessment, finding a 29-month delay serious and significant and the reasons insufficient.
Lyden v Revenue And Customs (INCOME TAX - Late appeal application - Martland considered) [2025] UKFTT 204 (TC) (13 February 2025)
The First-tier Tribunal refused Mr Lyden permission to notify an income tax appeal out of time, finding the over-four-month delay serious and not justified.
Davies v Revenue and Customs (Income tax - application to make a late appeal) [2024] UKFTT 704 (TC) (25 July 2024)
The tribunal refused permission to bring a late appeal against income tax assessments and penalties, finding the delay serious and insufficiently explained.
Davies v Revenue and Customs (Income tax - application to make a late appeal) [2024] UKFTT 704 (TC) (25 July 2024)
The tribunal refused permission for a late income tax appeal, finding the delay serious and significant and the appellant’s reasons insufficient under Martland.
Caton v Revenue and Customs (PROCEDURE - application to make late appeal against penalties imposing personal liability on the appellant for underpaid VAT and corporation tax due from a company) [2024] UKFTT 374 (TC) (09 May 2024)
The tribunal dismissed a late-appeal application against personal liability penalties for company VAT and corporation tax, finding the delay serious and the reasons unpersuasive.
The tribunal refused Sims Group UK Ltd permission to make a late appeal against HMRC’s exclusion decision on the simplified customs process.
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