Khan v Revenue & Customs (STRIKE-OUT - appellant's failure to comply with unless order) [2019] UKFTT 751 (TC) (17 December 2019)

Khan v Revenue & Customs (STRIKE-OUT - appellant's failure to comply with unless order) [2019] UKFTT 751 (TC) (17 December 2019)

The appellant's repeated breaches of Tribunal directions, including two unless orders, and a 27-day delay in providing the list of issues, constituted serious and significant defaults. The reasons offered—oversight and negligence by solicitors—were not good reasons. The cumulative history of extensions, breaches, and lack of urgency prejudiced the efficient conduct of litigation and justified strike-out under Rule 8(3)(a) of the Tribunal Procedure Rules.

Citation
[2019] UKFTT 751 (TC)
Parties
Appellant: Zafar Khan; Respondents: The Commissioners for Her Majesty’s Revenue and Customs
Jurisdiction
United Kingdom
Judgment Date
17 December 2019
Procedural Posture
Tax Appeal / Strike Out Application
Outcome
Appeal struck out
Legal Topics
Strike Out, Unless Order, Case Management, Extension of Time, Personal Liability Notice
Tax Law Civil Procedure Strike Out Unless Order Case Management Extension of Time Personal Liability Notice

Case Brief

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Parties

Zafar Khan

Appellant

The Commissioners for Her Majesty’s Revenue and Customs

Respondents

Procedural Posture

Tax Appeal / Strike Out Application

Legal Issues

  1. 1 Whether the appellant's failure to comply with unless order justifies strike-out
  2. 2 Whether delays and breaches were serious or significant
  3. 3 Whether reasons for default constitute good reason

Ratio Decidendi

The appellant's repeated breaches of Tribunal directions, including two unless orders, and a 27-day delay in providing the list of issues, constituted serious and significant defaults. The reasons offered—oversight and negligence by solicitors—were not good reasons. The cumulative history of extensions, breaches, and lack of urgency prejudiced the efficient conduct of litigation and justified strike-out under Rule 8(3)(a) of the Tribunal Procedure Rules.

Court Disposition

Appeal struck out

Orders

  • Appeal struck out under Rule 8(3)(a) of the Tribunal Procedure (First-tier Tribunal) (Tax Chamber) Rules 2009
  • Right to apply for permission to appeal within 56 days