TC09483 - [2025] UKFTT 00417 (TC)

Case Number: TC09483

Location: Decided on the papers

Appeal reference: TC/2023/17109

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 – 13 days before stay due to end, the Respondents applied for an additional 57 days to file and serve their Statement of Case – the Appellant objected to an extension of time being granted – the original deadline passed before the Respondents’ application could be decided – five days after the original deadline had passed, the Appellant made an application for the Respondents to be barred from taking any further part in the proceedings – barring application opposed by the Respondents – whether extension of time should be granted to the Respondents, and whether Respondents should be barred from taking any further part in these proceedings

Judgment date: 8 April 2025

Decided by:

TRIBUNAL JUDGE BAILEY

Between

SOUTH CRESCENT TRUSTEES LIMITED

Appellant

and

THE COMMISSIONERS FOR HIS MAJESTY’S REVENUE AND CUSTOMS

Respondents

The Tribunal determined the Respondents’ opposed application dated 20 December 2024, for an extension of time, and the Appellant’s opposed application dated 7 January 2025, for a barring order, without a hearing with the consent of both parties, having first read all documents on the Tribunal file, including the two applications and the two notices of opposition.

DECISION