Mehrban v Revenue & Customs (PROCEDURE : HMRC application to amend its statement of case) [2019] UKFTT 603 (TC) (25 September 2019)

Mehrban v Revenue & Customs (PROCEDURE : HMRC application to amend its statement of case) [2019] UKFTT 603 (TC) (25 September 2019)

Permission to amend HMRC's statement of case is granted because the amendment does not alter the fundamental issues, does not prejudice the appellant, clarifies HMRC's position, and was made promptly with good reasons. The balance of prejudice favors granting the amendment as it enables fairer and more efficient proceedings.

Citation
[2019] UKFTT 603
Parties
Appellant: Kashif Mehrban; Respondents: The Commissioners for Her Majesty’s Revenue and Customs
Jurisdiction
United Kingdom
Judgment Date
25 September 2019
Procedural Posture
First Tier Tribunal (tax) Conjoined Appeals / Application to Amend Statement of Case
Outcome
Application allowed
Legal Topics
Amendment of Statement of Case, Discovery Assessments, Civil Evasion Penalties, Schedule 24 Penalties, VAT Assessments
Tax Law Civil Procedure Amendment of Statement of Case Discovery Assessments Civil Evasion Penalties Schedule 24 Penalties VAT Assessments

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Parties

Kashif Mehrban

Appellant

The Commissioners for Her Majesty’s Revenue and Customs

Respondents

Procedural Posture

First Tier Tribunal (tax) Conjoined Appeals / Application to Amend Statement of Case

Legal Issues

  1. 1 Whether HMRC should be granted permission to amend its statement of case in four conjoined tax appeals
  2. 2 Whether the amendment prejudices the appellant
  3. 3 Whether HMRC's application was timely and justified

Ratio Decidendi

Permission to amend HMRC's statement of case is granted because the amendment does not alter the fundamental issues, does not prejudice the appellant, clarifies HMRC's position, and was made promptly with good reasons. The balance of prejudice favors granting the amendment as it enables fairer and more efficient proceedings.

Court Disposition

Application allowed

Orders

  • HMRC granted permission to amend its statement of case; the amended statement of case dated 21 December 2018 stands as the statement of case in these appeals.
  • HMRC not granted permission to amend its list of documents; the list remains as set out at page 74 of the bundle.