TC09548 - [2025] UKFTT 00700 (TC)

The PTA Application then appears to link the submissions referred to above with the Directions issued at the end of the Second Decision, saying it was an error of law “to require HMRC to respond to such arguments raised of the Tribunal’s own volition”.

The Tribunal is required by the Tribunal Rules to seek to give effect to the overriding objective when it exercises any power under those Rules, including requiring a party to provide “documents, information or submissions to the Tribunal or a party”, see Rules 2(3) and 5(3)(d). It is plain that until HMRC explain the basis on which it decided that the Appellant was liable to pay £96m in PAYE (or say that they are unable to explain that basis), neither the Appellant nor the Tribunal can move forwards towards a hearing. The purpose of the Directions was to outline the information which appeared to me to be of most relevance when case managing this appeal.