Charity – Appeal. The Upper Tribunal (Tax and Chancery Chamber) allowed an appeal by the Charity Commission for England and Wales, following an application for a Charitable Incorporated Organisation. In the circumstances, the respondent had been notified of the Commission's decision and failed to submit the notice of appeal within the 42-day period, as stipulated in r 26(1) of the Tribunal Procedure (First-Tier Tribunal) (General Regulatory Chamber) Rules 2009, SI 2009/1976.