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