Have time-limits changed following the introduction of mandatory review?

Appeal posted first class to HMC&TS; on 7/2/2014 following mandatory review notice dated 9/1/2014. The 9/2/2014 was a Sunday.

Client has phoned to say he has received a letter from HMC&TS; rejecting appeal because no reasons provided as to why it was late - but letter also acknowledges appeal was received 10/2/2014.

Am I missing something?

It has to arrive no later than 9/2/14.

CPAG at page 1357;

‘Month’ means a complete calendar month running from the day after the day you have been sent or given a decision. For example, a decision sent on 24 July has an appeal time limit that expires at the end of 24 August. (CIB/3937/2000 is cited here).

When calculating time, if something has to be done by a certain day it must be done by 5pm that day. If a time limit ends on a day other than a working day, you hhave until the next working day to meet the time limit (rule 12 of the Tribunal Procedure Rules is cited here).

So CPAG is wrong - or the rules have changed?

I’d overlooked that.

Phew - so I am right and HMC&TS; are talking out of their hole?

Yes.  Here is the extract from Rule 12:

(2) If the time specified by these Rules, a practice direction or a direction for doing any act ends on a day other than a working day, the act is done in time if it is done on the next working day.
(3) In this rule “working day” means any day except a Saturday or Sunday, Christmas Day, Good Friday or a bank holiday under section 1 of the Banking and Financial Dealings Act 1971