Christopher O'Brien v Revenue & Customs [2012] UKFTT 581 (TC) (13 September 2012)

Christopher O'Brien v Revenue & Customs [2012] UKFTT 581 (TC) (13 September 2012)

The appeals were struck out because the appellant failed to comply fully and timeously with repeated Tribunal Directions, did not provide crucial documents, and failed to cooperate to such an extent that the Tribunal could not deal with the proceedings fairly and justly. The Tribunal found no realistic prospect of success in the absence of relevant documentation.

Citation
[2012] UKFTT 581 (TC)
Parties
Appellant: Christopher O'Brien; Respondents: The Commissioners for Her Majesty’s Revenue & Customs
Jurisdiction
United Kingdom
Judgment Date
13 September 2012
Procedural Posture
Strike Out Application (tax Appeals) / Application Hearing, Not Substantive Appeal
Outcome
Appeals struck out
Legal Topics
Income Tax, Corporation Tax, Penalties, Tribunal Procedure, Case Management, Compliance With Directions
Tax Law Income Tax Corporation Tax Penalties Tribunal Procedure Case Management Compliance With Directions

Case Brief

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Parties

Christopher O'Brien

Appellant

The Commissioners for Her Majesty’s Revenue & Customs

Respondents

Procedural Posture

Strike Out Application (tax Appeals) / Application Hearing, Not Substantive Appeal

Legal Issues

  1. 1 Whether the appellant complied with Tribunal Directions
  2. 2 Whether appeals should be struck out for non-compliance and lack of cooperation
  3. 3 Whether there was a reasonable excuse for failure to provide information

Ratio Decidendi

The appeals were struck out because the appellant failed to comply fully and timeously with repeated Tribunal Directions, did not provide crucial documents, and failed to cooperate to such an extent that the Tribunal could not deal with the proceedings fairly and justly. The Tribunal found no realistic prospect of success in the absence of relevant documentation.

Court Disposition

Appeals struck out

Orders

  • Appeals are struck out under Rule 8(1) and Rule 8(3)(b) of the Tribunal Procedure (First-tier Tribunal) (Tax Chamber) Rules 2009
  • Any party dissatisfied may apply for permission to appeal within 56 days