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Tax law [2026] UKFTT 723 (TC)

Coates & Anor (t/a Ross Coates Solicitors) v Revenue and Customs (PROCEDURE - barring application - deliberate and contumelious non-compliance with directions by HMRC - no prejudice to appellant)

Coates & Anor (t/a Ross Coates Solicitors) v Revenue and Customs (PROCEDURE - barring application - deliberate and contumelious non-compliance with directions by HMRC - no prejudice to appellant) [2026] UKFTT 723 (TC) (15 May 2026)

The Tribunal dismissed an application to bar HMRC for not serving listing information on the appellant, holding the breach serious but not sufficiently prejudicial.

  • Non-compliance with tribunal directions
  • Sanctions for procedural breaches
  • Barring applications
  • Relief from sanctions
  • Tax-procedure
  • Tribunal-sanctions
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Tax law [2026] UKFTT 723

Coates & Anor (t/a Ross Coates Solicitors) v Revenue and Customs (PROCEDURE - barring application - deliberate and contumelious non-compliance with directions by HMRC - no prejudice to appellant)

Coates & Anor (t/a Ross Coates Solicitors) v Revenue and Customs (PROCEDURE - barring application - deliberate and contumelious non-compliance with directions by HMRC - no prejudice to appellant) [2026] UKFTT 723 (TC) (15 May 2026)

The Tax Chamber dismissed RCS’s application to bar HMRC for failing to serve listing information, finding the breach deliberate but not significant or prejudicial.

  • Non-compliance with tribunal directions
  • Barring applications
  • Relief from sanctions
  • Case management discretion
  • Barring-application
  • Non-compliance-with-directions
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Tax law [2024] UKFTT 489 (TC)

Witton v Revenue and Customs (PROCEDURE - application to bar HMRC)

Witton v Revenue and Customs (PROCEDURE - application to bar HMRC) [2024] UKFTT 489 (TC) (22 May 2024)

The Tribunal allowed HMRC to add late evidence, refused the Appellant’s barring application, and awarded the Appellant £12,500 in costs for unreasonable conduct.

  • Paye liability
  • National insurance contributions
  • Burden of proof
  • Admission of evidence
  • Costs
  • Wilful failure to deduct tax
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Tax law [2021] UKFTT 345 (TC)

Spring Capital Ltd v Revenue & Customs (ROCEDURE - strike out application)

Spring Capital Ltd v Revenue & Customs (ROCEDURE - strike out application) [2021] UKFTT 345 (TC) (07 May 2021)

The tribunal refused strike out, barring, and costs applications in a tax appeal about reliance on a 2010 undertaking and whether Scots law evidence was needed.

  • Tribunal jurisdiction
  • Strike out applications
  • Barring applications
  • Costs applications
  • Judicial knowledge of law
  • Enforcement of undertakings
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Tax law [2021] UKFTT 345

Spring Capital Ltd v Revenue & Customs (ROCEDURE - strike out application)

Spring Capital Ltd v Revenue & Customs (ROCEDURE - strike out application) [2021] UKFTT 345 (TC) (07 May 2021)

The Tribunal refused HMRC’s strike-out and the appellant’s barring and costs applications, holding that jurisdiction could be raised anytime and Scots law was judicially known.

  • Strike out applications
  • Jurisdiction of tribunal
  • Judicial knowledge of scots law
  • Barring applications
  • Costs applications
  • Strike-out-applications
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Tax law [2021] UKFTT 147

Spring Capital Ltd v Revenue and Customs (PROCEDURE - strike out application)

Spring Capital Ltd v Revenue and Customs (PROCEDURE - strike out application) [2021] UKFTT 147 (TC) (07 May 2021)

The tribunal refused HMRC’s strike-out and the appellant’s barring applications, and also refused the costs application, at a preliminary hearing on the Undertaking.

  • Tribunal jurisdiction
  • Strike out applications
  • Barring applications
  • Costs applications
  • Judicial knowledge of scots law
  • Enforcement of undertakings
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Tax law [2020] UKFTT 12

Spring Capital Ltd v Revenue & Customs (PROCEDURE : Strike-out) (Rev 1)

Spring Capital Ltd v Revenue & Customs (PROCEDURE : Strike-out) (Rev 1) [2020] UKFTT 12 (TC) (07 January 2020)

The Tribunal refused HMRC’s strike-out application and the appellant’s barring application in a tax appeal over a disputed capital loss claim, leaving costs reserved.

  • Strike-out applications
  • Barring applications
  • Capital loss claims
  • Goodwill valuation
  • Jurisdiction of tribunal
  • Time limits for tax claims
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Tax law [2018] UKFTT 141

Colman, Key, Schilling and Walton Partnership & Ors v Revenue and Customs (PROCEDURE : Other)

Colman, Key, Schilling and Walton Partnership & Ors v Revenue and Customs (PROCEDURE : Other) [2018] UKFTT 141 (TC) (16 March 2018)

The tribunal refused to bar HMRC from the tax appeals and also refused a broad disclosure application, finding no basis under Rule 8 and that disclosure was disproportionate.

  • Disclosure of documents
  • Case management powers
  • Barring applications
  • Legitimate expectation
  • Burden of proof
  • Tribunal procedure
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About this LexChat collection

United Kingdom decisions are organised by court, judge, legal area and indexed issue so a practitioner can move from a proposition to a citable authority with the surrounding context intact.

Source links and collection timestamps are retained alongside the indexed records.