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)

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)

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 their relevance or availability only became apparent later, provided the other party is given an opportunity to respond. The overriding objective and fairness require that relevant evidence be admitted unless there is a compelling reason to exclude it, and procedural breaches may be waived where justice so requires.

Citation
[2025] UKFTT 1113
Parties
Appellant: Burton Skip Hire Limited; Respondents: The Commissioners for His Majesty's Revenue and Customs
Jurisdiction
United Kingdom
Judgment Date
17 September 2025
Procedural Posture
Tax Appeal (first Tier Tribunal, Tax Chamber) / Interlocutory Application Regarding Admissibility of Documents Prior to Substantive Hearing
Outcome
Application dismissed; cross-application allowed; disputed documents admitted.
Legal Topics
Disclosure of Documents, Admissibility of Evidence, Case Management Powers, Landfill Tax, Tribunal Procedure
Tax Law Civil Procedure Disclosure of Documents Admissibility of Evidence Case Management Powers Landfill Tax Tribunal Procedure

Case Brief

Summary, issues, holding and outcome

More case intelligence is available

Unlock the full research layer for this judgment.

Full judgment text Downloadable case file Legal principles 5 Authorities cited 9 Party arguments 2 Amounts and remedies 1
Sign in to unlock

Parties

Burton Skip Hire Limited

Appellant

The Commissioners for His Majesty's Revenue and Customs

Respondents

Procedural Posture

Tax Appeal (first Tier Tribunal, Tax Chamber) / 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 their relevance or availability only became apparent later, provided the other party is given an opportunity to respond. The overriding objective and fairness require that relevant evidence be admitted unless there is a compelling reason to exclude it, and procedural breaches may be waived where justice so requires.

Court Disposition

Application dismissed; cross-application allowed; disputed documents admitted.

Orders

  • The Appellant's application to exclude the disputed documents is dismissed.
  • The Respondents' cross-application to admit the disputed documents is allowed.