KAI PETER MIDGLEY v Revenue & Customs (PROCEDURE : Other) [2022] UKFTT 115 (TC) (22 March 2022)

KAI PETER MIDGLEY v Revenue & Customs (PROCEDURE : Other) [2022] UKFTT 115 (TC) (22 March 2022)

HMRC must file a revised statement of case addressing how the Wilkinson decision assists their case, stating the burden of proof, and responding to the appellant's contentions, as the original statement was insufficient for a self-represented appellant.

Citation
[2022] UKFTT 115
Parties
Appellant: Kai Peter Midgley; Respondents: The Commissioners for Her Majesty’s Revenue and Customs
Jurisdiction
United Kingdom
Judgment Date
22 March 2022
Procedural Posture
Tax Appeal / Case Management Decision on HMRC Application for Reconsideration
Outcome
HMRC's application granted in part; directions varied.
Legal Topics
Taxability of Redress Payments, Case Management Directions, Application of Tribunal Procedure Rules
Tax Taxability of Redress Payments Case Management Directions Application of Tribunal Procedure Rules

Case Brief

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Parties

Kai Peter Midgley

Appellant

The Commissioners for Her Majesty’s Revenue and Customs

Respondents

Procedural Posture

Tax Appeal / Case Management Decision on HMRC Application for Reconsideration

Legal Issues

  1. 1 Whether HMRC's statement of case sufficiently explains application of relevant caselaw to appellant's circumstances
  2. 2 Whether statement of case sets out legislation, burden of proof, and addresses appellant's contentions

Ratio Decidendi

HMRC must file a revised statement of case addressing how the Wilkinson decision assists their case, stating the burden of proof, and responding to the appellant's contentions, as the original statement was insufficient for a self-represented appellant.

Court Disposition

HMRC's application granted in part; directions varied.

Orders

  • HMRC to file revised statement of case within 60 days addressing specified points.
  • Deadlines for documents, witness statements, listing information, and bundles revised as per new directions.