Sophie Rhind (Macfarlanes) reviews two recent cases which examine when the tribunal will bar HMRC from proceeding in cases where the department’s delay affects hearings.
Delays by HMRC are nothing new but two recent First-tier Tribunal (FTT) decisions show a new approach by the FTT in dealing with such delays when they impact upon a hearing.
Earlier this year in Nuttall v HMRC [2022] UKFTT 192 (TC) the FTT determined that it had jurisdiction to bar HMRC from proceeding in circumstances where HMRC’s delay in undertaking an enquiry meant there could not be a fair trial.
More recently the FTT in Kingdon and others v HMRC [2022] UKFTT 407 (TC) considered HMRC’s delay in issuing discovery amendments and referring to Nuttall found that it was clear it had jurisdiction to consider the appellants’ abuse of process argument and to bar HMRC from defending...
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Sophie Rhind (Macfarlanes) reviews two recent cases which examine when the tribunal will bar HMRC from proceeding in cases where the department’s delay affects hearings.
Delays by HMRC are nothing new but two recent First-tier Tribunal (FTT) decisions show a new approach by the FTT in dealing with such delays when they impact upon a hearing.
Earlier this year in Nuttall v HMRC [2022] UKFTT 192 (TC) the FTT determined that it had jurisdiction to bar HMRC from proceeding in circumstances where HMRC’s delay in undertaking an enquiry meant there could not be a fair trial.
More recently the FTT in Kingdon and others v HMRC [2022] UKFTT 407 (TC) considered HMRC’s delay in issuing discovery amendments and referring to Nuttall found that it was clear it had jurisdiction to consider the appellants’ abuse of process argument and to bar HMRC from defending...
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:
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