Administration and appeals: Late submission of evidence
Administration and appeals: Late submission of evidence
In Earthshine Ltd v HMRC (TC00378 – 8 March) HMRC applied to admit further evidence during the hearing of an appeal. This evidence consisted of copies of emails sent to and from the company's principal director which had been contained in a file of documents which HMRC had temporarily mislaid. The company opposed the application but the Tribunal granted it. Applying dicta of Lightman J in Mobile Export 365 Ltd v HMRC [2007] STC 1794 'the presumption must be that all relevant evidence should be admitted unless there is a compelling reason to the contrary.' Since the company had sent or received the emails in question this was 'not new evidence as far as the appellant is concerned' and there was no question of the company being taken by surprise....
If you or your firm subscribes to Taxjournal.com, please click the login box below:
If you do not subscribe but are a registered user, please enter your details in the following boxes:
Administration and appeals: Late submission of evidence
Administration and appeals: Late submission of evidence
In Earthshine Ltd v HMRC (TC00378 – 8 March) HMRC applied to admit further evidence during the hearing of an appeal. This evidence consisted of copies of emails sent to and from the company's principal director which had been contained in a file of documents which HMRC had temporarily mislaid. The company opposed the application but the Tribunal granted it. Applying dicta of Lightman J in Mobile Export 365 Ltd v HMRC [2007] STC 1794 'the presumption must be that all relevant evidence should be admitted unless there is a compelling reason to the contrary.' Since the company had sent or received the emails in question this was 'not new evidence as far as the appellant is concerned' and there was no question of the company being taken by surprise....
If you or your firm subscribes to Taxjournal.com, please click the login box below:
If you do not subscribe but are a registered user, please enter your details in the following boxes:
