Tribunal – Upper Tribunal. The Upper Tribunal (Tax and Chancery Chamber) (the tribunal) dismissed the application by the Revenue and Customs Commissioners (the Revenue) for an extension of time for the filing of a notice of appeal. The tribunal decided that the two requirements specifically mentioned in the new CPR 3.9, namely the need for appeals to be conducted efficiently and the need to enforce compliance with the Tribunal Procedure (Upper Tribunal) Rules 2008, SI 2008/2698, led ineluctably to the conclusion that the Revenue's application to submit a notice of appeal after the time limit had expired should be refused.