TC09527 - [2025] UKFTT 00563 (TC)

Fecha: 13-May-2025

RULE 2

RULE 2

15.

The overriding objective in rule 2 (“rule 2”) of the FTT Rules (“the rules” each a “rule”) is to enable the tribunal to deal with cases fairly and justly. This 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.

Heading
BACKGROUND FACTS
RULE 2
DISCUSSION
In the alternative, if this is a relief from sanctions case, the principles are set out in the case of William Martland v HMRC [2018] UKUT 178 (“ Martland ”)
Accordingly, in HMRC’s view a further extension was required. The application was made on 21 February 2025
He also wants clarity on the current timetable for this appeal
Conclusions