In Medhurst v HMRC [2022] UKFTT 186 (TC) (5 April 2022) the FTT sought the express consent of the taxpayer to hold the hearing without his attendance having considered that the inevitable delay (which would have occurred had permission for the taxpayer to attend from outside the UK been formally sought from the Taking of Evidence (ToE) unit of the Foreign Commonwealth and Development Office (FCDO)) would not be in the interests of justice.
Mr Medhurst appealed against a decision made by HMRC in respect of qualifying years for state pension purposes. Mr Medhurst who lives in Vietnam was unable to attend the hearing by video as his computer had no camera facility. Directions were therefore initially issued for Mr Medhurst to give evidence from Vietnam by telephone. However the FTT then became aware of Secretary of State for the Home Department v Agbabiaka [2021]...
