THARIQ MOHAMMED v Revenue & Customs (PROCEDURE - late submission of additional witness evidence and documents - Denton considered and applied - refusal to admit - consequential directions issued) [2023] UKFTT 375 (TC) (14 April 2023)

THARIQ MOHAMMED v Revenue & Customs (PROCEDURE - late submission of additional witness evidence and documents - Denton considered and applied - refusal to admit - consequential directions issued) [2023] UKFTT 375 (TC) (14 April 2023)

The Tribunal refused permission to admit the late evidence because the delay was serious and significant, no good reason was provided, and admitting the evidence would prejudice HMRC, disrupt the hearing, waste resources, and affect other court users. The balancing exercise overwhelmingly favoured refusal, except for limited paragraphs of the second witness statement explaining previously admitted documents.

Citation
[2023] UKFTT 375
Parties
Appellant: Thariq Mohammed; Respondents: The Commissioners for His Majesty’s Revenue and Customs
Jurisdiction
United Kingdom
Judgment Date
14 April 2023
Procedural Posture
Tax Appeal / Interlocutory Decision on Evidentiary Admission
Outcome
Permission refused for admission of late evidence, with limited exception.
Legal Topics
Late Evidence, Compliance With Directions, Evidentiary Admission, Case Management
Tax Law Civil Procedure Late Evidence Compliance With Directions Evidentiary Admission Case Management

Case Brief

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Parties

Thariq Mohammed

Appellant

The Commissioners for His Majesty’s Revenue and Customs

Respondents

Procedural Posture

Tax Appeal / Interlocutory Decision on Evidentiary Admission

Legal Issues

  1. 1 Should late witness statements and documents be admitted into evidence?
  2. 2 Application of Denton principles to late evidence
  3. 3 Balancing prejudice and efficiency in litigation

Ratio Decidendi

The Tribunal refused permission to admit the late evidence because the delay was serious and significant, no good reason was provided, and admitting the evidence would prejudice HMRC, disrupt the hearing, waste resources, and affect other court users. The balancing exercise overwhelmingly favoured refusal, except for limited paragraphs of the second witness statement explaining previously admitted documents.

Court Disposition

Permission refused for admission of late evidence, with limited exception.

Orders

  • Appellant refused permission to admit documents in the 13th List of Documents.
  • Appellant refused permission to rely on second witness statement except paragraphs 1, 3, 5, and 46, subject to compliance with directions.