Andrzej Niec v Commissioners for HMRC

Andrzej Niec v Commissioners for HMRC

The Tribunal cannot appoint or order HMCTS to provide a lawyer for the appellant outside the legal aid system. The appellant must apply for legal aid independently. The Tribunal will ensure a fair hearing and provide a Polish interpreter, but lack of legal representation does not, in itself, render the proceedings unfair.

Parties
Appellant: Andrzej Niec; Respondents: The Commissioners for His Majesty’s Revenue and Customs
Jurisdiction
England and Wales
Judgment Date
11 September 2024
Procedural Posture
Tax Appeal / Application for Tribunal to Appoint a Lawyer for the Appellant
Outcome
Application refused
Legal Topics
Excise Duty Assessment, Wrongdoing Penalty, Legal Aid, Right to Fair Hearing, Article 6 ECHR
Tax Law Human Rights Law Civil Procedure Excise Duty Assessment Wrongdoing Penalty Legal Aid Right to Fair Hearing Article 6 ECHR

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Parties

Andrzej Niec

Appellant

The Commissioners for His Majesty’s Revenue and Customs

Respondents

Procedural Posture

Tax Appeal / Application for Tribunal to Appoint a Lawyer for the Appellant

Legal Issues

  1. 1 Whether the Tribunal can appoint a lawyer fluent in Polish to represent the appellant at public expense
  2. 2 Whether the appellant is entitled to free legal representation under Article 6 ECHR
  3. 3 Whether lack of legal representation would result in an unfair hearing

Ratio Decidendi

The Tribunal cannot appoint or order HMCTS to provide a lawyer for the appellant outside the legal aid system. The appellant must apply for legal aid independently. The Tribunal will ensure a fair hearing and provide a Polish interpreter, but lack of legal representation does not, in itself, render the proceedings unfair.

Court Disposition

Application refused

Orders

  • The application for the Tribunal to appoint a lawyer fluent in Polish to act for the appellant is refused.
  • A professional interpreter fluent in Polish will be provided free of charge for the hearing.