Rapid Brickwork Ltd v Revenue & Customs (PROCEDURE : Hearings in private) [2015] UKFTT 190 (TC) (05 May 2015)

Rapid Brickwork Ltd v Revenue & Customs (PROCEDURE : Hearings in private) [2015] UKFTT 190 (TC) (05 May 2015)

The appellant failed to comply with previous tribunal directions to provide particularised grounds of appeal, and ongoing settlement negotiations did not justify further delay. The Tribunal issued an unless order requiring compliance within 28 days, failing which the appeals would be struck out.

Citation
[2015] UKFTT 190 (TC)
Parties
Appellant: Rapid Brickwork Limited (in liquidation); Respondents: The Commissioners for Her Majesty’s Revenue & Customs
Jurisdiction
United Kingdom
Judgment Date
05 May 2015
Procedural Posture
Tax Appeal (first Tier Tribunal, Tax Chamber) / HMRC Application for Unless Order; Case Management Directions
Outcome
Application granted; unless order issued
Legal Topics
Unless Orders, Grounds of Appeal, Legal Professional Privilege, Representation in Tribunal, Case Management Directions
Tax Law Civil Procedure Unless Orders Grounds of Appeal Legal Professional Privilege Representation in Tribunal Case Management Directions

Case Brief

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Parties

Rapid Brickwork Limited (in liquidation)

Appellant

The Commissioners for Her Majesty’s Revenue & Customs

Respondents

Procedural Posture

Tax Appeal (first Tier Tribunal, Tax Chamber) / HMRC Application for Unless Order; Case Management Directions

Legal Issues

  1. 1 Whether the appellant failed to provide particularised grounds of appeal as directed
  2. 2 Whether an unless order should be issued striking out the appeals if compliance is not achieved
  3. 3 Whether ongoing settlement negotiations justify further adjournment or delay

Ratio Decidendi

The appellant failed to comply with previous tribunal directions to provide particularised grounds of appeal, and ongoing settlement negotiations did not justify further delay. The Tribunal issued an unless order requiring compliance within 28 days, failing which the appeals would be struck out.

Court Disposition

Application granted; unless order issued

Orders

  • Unless the appellant delivers amended, particularised grounds of appeal to the Tribunal and HMRC by 12 May 2015, the appeals will be struck out without further direction.
  • Time for delivery of HMRC’s statement of case is 42 days from appellant’s compliance with the direction.