Burton Skip Hire Ltd v Revenue and Customs (Procedure - Application by Appellant to exclude documents exhibited to statements of Respondents - witnesses but not included in their List of Documents - Whether direction required to admit such documents) [2025] UKFTT 1113 (TC) (17 September 2025)

Parties

Procedural Posture

Tax Appeal (landfill Tax) / Interlocutory Application Regarding Admissibility of Documents Prior to Substantive Hearing

Legal Issues

1. 1 Whether a party can rely on documents not included in its List of Documents (LOD)
2. 2 What sanction is appropriate for non-compliance with disclosure directions
3. 3 Whether the Tribunal should admit the disputed documents

Ratio Decidendi

A party may not rely on documents not included in its List of Documents without first obtaining a direction from the Tribunal; however, where relevant documents are omitted from the LOD but subsequently exhibited to witness statements, the Tribunal has discretion to admit them if fairness requires, particularly where the proceedings are at an early stage and the opposing party is given an opportunity to respond.

Court Disposition

Application by Appellant dismissed; Cross-Application by Respondents allowed; Disputed Documents admitted.

Orders

• Disputed Documents exhibited to HMRC's witness statements are admitted into evidence.
• Proceedings stayed for 28 days to allow parties to propose case management directions, including provision for Burton to respond to the Disputed Documents.