RSAA Enterprises Limited v The Pensions Regulator
[2023] UKFTT 774 (GRC)
Time limits for appeals must be adhered to.
Pensions Regulation
The Tribunal must consider the overriding objective, including efficient litigation and proportionate costs, and enforcement of procedural rules.
UKFTT rules of procedure
The Tribunal refused to extend the time limit for the notice of appeal.
The delay was significant, the reason for the delay was not considered sufficient, and it was not in the interests of justice to grant an extension.
The notice of appeal was not admitted.
The time limit for appealing was missed and no good reason for the delay was provided.
[2023] UKFTT 774 (GRC)
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[2024] UKFTT 60 (GRC)
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[2024] UKFTT 58 (GRC)