South Crescent Trustees Ltd v Revenue and Customs (INCOME TAX - TRIBUNAL PROCEDURE - appeal to Tribunal stayed following parties joint application for Alternative Dispute Resolution stay, with Respondents directed to file and serve their Statement of Case upon expiry of stay) [2025] UKFTT 417 (TC) (08 April 2025)

South Crescent Trustees Ltd v Revenue and Customs (INCOME TAX - TRIBUNAL PROCEDURE - appeal to Tribunal stayed following parties joint application for Alternative Dispute Resolution stay, with Respondents directed to file and serve their Statement of Case upon expiry of stay) [2025] UKFTT 417 (TC) (08 April 2025)

The Respondents' delay in filing their Statement of Case, while not condoned, did not amount to a failure to co-operate to such an extent that the Tribunal could not deal with the proceedings fairly and justly. There was no pattern of non-compliance or irreparable prejudice to the Appellant. The extension of time...

Source-derived case information.

Citation
[2025] UKFTT 417
Parties
Appellant: South Crescent Trustees Limited; Respondents: The Commissioners for His Majesty's Revenue and Customs
Jurisdiction
United Kingdom
Judgment Date
08 April 2025
Procedural Posture
Tax Appeal / Interlocutory Applications (extension of Time and Barring Order)
Outcome
Appellant's barring application refused; Respondents' extension of time application allowed.
Legal Topics
Extension of Time, Barring Order, Alternative Dispute Resolution (adr), Statement of Case, Procedural Fairness
Tax Law Tribunal Procedure Extension of Time Barring Order Alternative Dispute Resolution (adr) Statement of Case Procedural Fairness

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Parties

South Crescent Trustees Limited

Appellant

The Commissioners for His Majesty's Revenue and Customs

Respondents

Procedural Posture

Tax Appeal / Interlocutory Applications (extension of Time and Barring Order)

Legal Issues

  1. 1 Whether the Respondents should be granted an extension of time to file and serve their Statement of Case
  2. 2 Whether the Respondents should be barred from further participation in the proceedings for failure to comply with the Tribunal's deadline

Ratio Decidendi

The Respondents' delay in filing their Statement of Case, while not condoned, did not amount to a failure to co-operate to such an extent that the Tribunal could not deal with the proceedings fairly and justly. There was no pattern of non-compliance or irreparable prejudice to the Appellant. The extension of time was granted to progress the appeal, and the barring application was refused.

Court Disposition

Appellant's barring application refused; Respondents' extension of time application allowed.

Orders

  • The Appellant's application dated 7 January 2025 for the Respondents to be barred is refused.
  • The Respondents' application dated 20 December 2024 for an extension of time to file and serve their Statement of Case is allowed.