TC09523 - [2025] UKFTT 00544 (TC)

Fecha: 01-May-2025

Rule 2 of the Tribunal Rules provides

Rule 2 of the Tribunal Rules provides:

“(1)
The overriding objective of these Rules is to enable the Tribunal to deal
with cases fairly and justly.
(2)
Dealing with a case fairly and justly includes—
(a)
dealing with the case in ways which are proportionate to the importance of the case, the complexity of the issues, the anticipated costs and the resources of the parties;
(b)
avoiding unnecessary formality and seeking flexibility in the proceedings;
(c)
ensuring, so far as practicable, that the parties are able to participate fully in the proceedings;
(d)
using any special expertise of the Tribunal effectively; and
(e)
avoiding delay, so far as compatible with proper consideration of the issues.
(3)
The Tribunal must seek to give effect to the overriding objective when it—
(a)
exercises any power under these Rules; or
(b)
interprets any rule or practice direction.
(4)
Parties must—
(a)
help the Tribunal to further the overriding objective; and
(b)
co-operate with the Tribunal generally.”

Rule 7 of the Tribunal Rules provides, inter alia:

“(1)
An irregularity resulting from a failure to comply with any requirement in these Rules, a practice direction or a direction does not of itself render void the proceedings or any step taken in the proceedings.
(2)
If a party has failed to comply with a requirement in these Rules, a practice direction or a direction, the Tribunal may take such action as it considers just, which may include—
(a)
waiving the requirement;
(b)
requiring the failure to be remedied;
(c)
exercising its power under rule 8 (striking out a party's case);
(d)
restricting a party's participation in proceedings; or
(e)
exercising its power under paragraph (3)…”

Rule 8 of the Tribunal Rules provides, inter alia:

“(1)
The proceedings, or the appropriate part of them, will automatically be struck out if the appellant has failed to comply with a direction that stated that failure by a party to comply with the direction would lead to the striking out of the proceedings or that part of them.
…
(3)
The Tribunal may strike out the whole or a part of the proceedings if—
(a)
the appellant has failed to comply with a direction which stated that failure by the appellant to comply with the direction could lead to the striking out of the proceedings or part of them;…
…
(5)
If the proceedings, or part of them, have been struck out under paragraphs (1) or (3)(a), the appellant may apply for the proceedings, or part of them, to be reinstated.
(6)
An application under paragraph (5) must be made in writing and received by the Tribunal within 28 days after the date that the Tribunal sent notification of the striking out to the appellant...”