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England and Wales decisions
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A hardship application is required for the appeal to be entertained; HMRC's representations do not override the statutory gateway. The Tribunal may issue a conditional unless order to regularise the procedural defect.
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The First-tier Tribunal struck out Fatema Zakir’s appeal after her trainee instructor licence expired and she failed to respond to directions.
Once HMRC withdrew the decisions and assessments forming the subject of the appeals, there was no longer any appealable matter within section 83(1) VATA. The tribunal therefore lacked jurisdiction and was required to strike out the appeals under rule 8(2)(a) of the Tribunal Procedure (First-tier Tribunal) (Tax Chamber) Rules 2009.
Source excerpt
The Employment Judge erred in law by dismissing the Appellant’s claim of automatic unfair dismissal at a private Preliminary Hearing without prior warning, based on an incorrect view that claims of detriment and automatic unfair dismissal were legally inconsistent, and by treating the Appellant as having withdrawn her claim when she was unfairly pressured to choose between claims. This amounted to procedural unfairness and breach of Employment Tribunal Rules.
Source excerpt
The tribunal struck out Mediability Ltd’s VAT appeals, finding no reasonable prospect of success and, in any event, abuse of process.
Hussain, R (On the Application Of) v Secretary of State for Health And Social Care [2022] EWHC 82 (Admin) (18 January 2022)
The High Court struck out a judicial review over the COVID-19 prohibition on collective worship, holding the Article 9 challenge had become academic.
YXA v Wolverhampton City Council [2021] EWHC 1444 (QB) (26 May 2021)
The High Court struck out the claimant’s common law negligence claim against a local authority, holding no duty of care arose to institute care proceedings.
Lilly & Company v Human Genome Sciences Inc [2012] EWHC 2290 (Pat) (03 August 2012)
The High Court held Lilly’s declaratory claim was justiciable, refused an immediate ECJ reference, and stayed proceedings pending the Court of Appeal’s ruling on the patent.
Goldfarb (Liquidator of Eurocruit Europe Ltd.) v Poppleton [2007] EWHC 1433 (Ch) (21 June 2007)
The High Court held that a liquidator’s section 212 Insolvency Act claim was time-barred because limitation ran from the underlying breach, not liquidation.
The High Court struck out Dr Bezant’s s.212 Insolvency Act application because her claim had been settled and she was no longer a creditor.
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