FTT expresses preference for Martland over Medpro in late appeal decision (Lands Luo Ltd v HMRC)
Tax analysis: In Lands Luo Ltd v HMRC, the First-tier Tax Tribunal (FTT) granted permission for a late appeal against refusal of a VAT repayment claim. Late appeals are common, but this one is interesting because of the recent uncertainty arising from the Upper Tribunal’s (UT) decision in Medpro and, perhaps relatedly, because the FTT panel in this case included the Senior President of Tribunals.