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England and Wales Court of Appeal confirms Martland/Katib guidance: UT may guide FTT’s approach to late tax appeals (outside CPR 3.9); strict stance on adviser error

Published on: 27 January 2026

Published by a LexisNexis Tax expert
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HMRC v MedPro Healthcare Ltd and others [2026] EWCA Civ 14

The Court of Appeal faced a single issue: to what extent may the UT lay down guidance for the FTT’s exercise of discretion when considering whether to admit late appeals. In Medpro (Medpro Healthcare Ltd [2025] UKUT 255 (TCC)), the UT questioned the stance taken by the UT in Martland (Martland [2018] UKUT 178 (TCC)) and Katib (Katib [2019] UKUT 189 (TCC)), which had set out general principles for the FTT to follow. It also challenged the particular emphasis those decisions placed, at the stage three “in all the circumstances” assessment described in Martland, on the need for litigation to proceed efficiently, at proportionate cost, and for statutory deadlines to be observed. This was raised against the background that Medpro concerned a VAT appeal governed by section 83G(6) of...

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