In NTK Leisure Ltd v HMRC [2022] UKUT 289 (TCC) (3 November 2022) the UT refused to overturn an FTT decision not to reinstate an appeal where the appellant had failed to comply with the FTT’s directions. The FTT had not made an error of law and so the UT would not interfere with its decision.
NTK had made various appeals against assessments for amusement machine licence duty and gaming duty. In those appeals the FTT had issued directions which required NTK to deliver witness statements. NTK had not complied with those directions and following HMRC’s application for the appeals to be struck out on that basis the FTT issued an ‘unless order’ which gave NTK ‘a quite clear last chance to comply with the tribunal’s directions … in default of which the appeal will be struck out’.
NTK did not comply and...
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In NTK Leisure Ltd v HMRC [2022] UKUT 289 (TCC) (3 November 2022) the UT refused to overturn an FTT decision not to reinstate an appeal where the appellant had failed to comply with the FTT’s directions. The FTT had not made an error of law and so the UT would not interfere with its decision.
NTK had made various appeals against assessments for amusement machine licence duty and gaming duty. In those appeals the FTT had issued directions which required NTK to deliver witness statements. NTK had not complied with those directions and following HMRC’s application for the appeals to be struck out on that basis the FTT issued an ‘unless order’ which gave NTK ‘a quite clear last chance to comply with the tribunal’s directions … in default of which the appeal will be struck out’.
NTK did not comply and...
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