TC09548 - [2025] UKFTT 00700 (TC)

Under the heading “the Tribunal Rules”, I said:

“The Appellant filed its grounds of appeal in accordance with Rule 20 of the Tribunal Procedure (First-tier Tribunal) (Tax Chamber) Rules 2009 (the Tribunal Rules). The grounds were put forward on the basis of the information available to the Appellant, which was not derived from the Determinations or a covering letter. The Appellant did all it could. There is thus no basis for the Tribunal to direct that the Appellant provide F&B particulars.

Rule 25 headed “Respondent’s Statement of Case”, and so far as relevant, reads (emphasis added):

“A respondent must send or deliver a statement of case to the Tribunal, the appellant and any other respondent so that it is received—

(a)-(b) ,,,

(c)

in a Standard or Complex case…within 60 days after the Tribunal sent the notice of appeal or a copy of the application notice or notice of reference.

(2)

A statement of case must—

(a)

in an appeal, state the legislative provision under which the decision under appeal was made; and

(b)

set out the respondent's position in relation to the case.”

Thus, once the Appellant has satisfied Rule 20, HMRC “must” set out its position.”