Carbon Six Engineering Ltd v Revenue and Customs (PROCEDURE - HMRC application to set aside Barring Order) [2026] UKFTT 177 (TC) (29 January 2026)

Carbon Six Engineering Ltd v Revenue and Customs (PROCEDURE - HMRC application to set aside Barring Order) [2026] UKFTT 177 (TC) (29 January 2026)

The Tribunal refused HMRC's application to set aside the barring order and for relief from sanctions. The judge found HMRC's breach of the unless order was serious and significant, not credibly explained, and part of a sustained pattern of non-compliance with Tribunal directions. The reasons advanced—administrative error, change of legal team, and use of a clearing house email—were not sufficient to justify relief. The prejudice to the Appellant, the need for procedural discipline, and the authority of unless orders outweighed the arguments for reinstatement. The Tribunal exercised its discretion under rule 8(8) to allow the appeal summarily against HMRC.

Citation
[2026] UKFTT 177
Parties
Appellant: Carbon Six Engineering Limited; Respondents: The Commissioners for His Majesty's Revenue and Customs
Jurisdiction
United Kingdom
Judgment Date
29 January 2026
Procedural Posture
Tax Appeal / Application to Set Aside Barring Order; Decision on Relief From Sanctions
Outcome
Application refused; appeal allowed summarily against HMRC
Legal Topics
Tribunal Procedure, Relief From Sanctions, Barring Orders, Case Management, Compliance With Directions
Tax Law Civil Procedure Tribunal Procedure Relief From Sanctions Barring Orders Case Management Compliance With Directions

Case Brief

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Parties

Carbon Six Engineering Limited

Appellant

The Commissioners for His Majesty's Revenue and Customs

Respondents

Procedural Posture

Tax Appeal / Application to Set Aside Barring Order; Decision on Relief From Sanctions

Legal Issues

  1. 1 Whether HMRC's application to set aside the barring order should be granted
  2. 2 Whether relief from sanctions should be allowed under the Tribunal Procedure Rules

Ratio Decidendi

The Tribunal refused HMRC's application to set aside the barring order and for relief from sanctions. The judge found HMRC's breach of the unless order was serious and significant, not credibly explained, and part of a sustained pattern of non-compliance with Tribunal directions. The reasons advanced—administrative error, change of legal team, and use of a clearing house email—were not sufficient to justify relief. The prejudice to the Appellant, the need for procedural discipline, and the authority of unless orders outweighed the arguments for reinstatement. The Tribunal exercised its discretion under rule 8(8) to allow the appeal summarily against HMRC.

Court Disposition

Application refused; appeal allowed summarily against HMRC

Orders

  • HMRC's application to set aside the barring order is refused.
  • The appeal is allowed under rule 8(8) of the Tribunal Procedure (First-tier Tribunal) (Tax Chamber) Rules 2009.