16 October 2025
Medpro: better late than never
Stacey Cranmore investigates the implications of Medpro Healthcare Ltd & Anor v HMRC [2024] UKUT 255 (TCC)in her article in Tax Journal.
The Upper Tribunal’s decision in Medpro marks a paradigm shift in the procedural law of the tax tribunals, overturning Martland in respect of its guidance to First-tier Tribunals that, in the course of deciding whether to grant permission to bring a late appeal, ‘particular importance’ should be afforded to the need for litigation to be conducted efficiently and at proportionate cost and to the need for statutory time limits to be respected.
Medpro also has the effect of overturning the ‘general rule’ in Katib that the failures of an adviser are not a good reason for delay, though it appears that litigants and tribunals alike may struggle to apprehend this aspect of the decision.
You can read the article here.
A copy of the judgment is here.
Quinlan Windle and Sam Glover acted for the successful taxpayer.
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