TC09548 - [2025] UKFTT 00700 (TC)
First-tier Tribunal (Tax Chamber)

TC09548 - [2025] UKFTT 00700 (TC)

Fecha: 09-Jun-2025

Ground 7

Ground 7

53.

A further ground in the PTA Application is that I made an error of law by not following the approach in CPR 18. That Rule applies to court proceedings, and allows the court at any time to order a party to give information about any matter which is in dispute. The Tribunal has similar powers under Rule 5 of the Tribunal Rules.

54.

I was unable to understand why the approach taken to the First Decision was said to be an error of law in the context of Rule 5 (or CPR 18). The issue I had to decide related to this particular Appellant’s grounds of appeal, and there was no breach of Rule 5.