BPP Holdings v HMRC  EWCA Civ 121
March 2, 2016
Breaching Orders in the Tax Tribunal
Tax Tribunals are to apply the strict approach to compliance with rules and directions under the CPR as set out in Mitchell v News Group Newspapers Ltd  EWCA Civ 1537 and Denton v TH White Ltd and other appeals  EWCA Civ 906.
The Court of Appeal held that the First-tier Tribunal (FTT) was correct to debar HMRC from continuing participation in the FTT proceedings for their serious and prolonged breach of an order requiring them to give proper particulars of their pleased case against the appellant, BPP Holdings. In so finding, the Court of Appeal held that there was nothing in the wording of the overriding objective of the tax tribunal rules that was inconsistent with the general legal policy described in Mitchell and Denton. There was no justification for a more relaxed approach to compliance with rules and directions in the tribunals.
This article appears in the JHA March 2016 Tax Newsletter, which also features:
- Budget 2016 by Steve Bousher
- P Panayi Accumulation & Maintenance Settlements v Commissioners for Her Majesty’s Revenue and Customs (Case C-646/15) by Jivaan Bennett
- UBS AG and anor v Commissioners for HMRC  UKSC 13 by Peter Stewart
- The Dutch Presidency of the Council presents its EU-BEPS Roadmap by Jivaan Bennett
You can download the complete newsletter as a PDF here: March 2016 – Tax Newsletter