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 [2013] EWCA Civ 1537 and Denton v TH White Ltd and other appeals [2014] 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:
