TC09569 - [2025] UKFTT 00821 (TC)

We explained to Mr Mitchell that HMRC were not attempting to consolidate KNR with this appeal, as he averred, and that they were entitled to refer to decided cases that were in the public domain. KNR was not binding on this Tribunal and we would decide what weight, if any, we would attach to it.

Of consent, the bank statements were admitted into evidence.

In preparing for the hearing, we had noted that at pages 404 and 405 in the Bundle there was included the appellant’s “Opening Statement” for the ADR mediation. Therefore at the outset of the hearing, we explained the law on ADR which is well explained in Ritchie v HMRC [2016] UKFTT 509 (TC). In layman’s terms, to paraphrase, - What happens in ADR, stays in ADR. The only information about ADR that is admissible in a Tribunal is the fact that it happened and the Outcome. Accordingly, that Opening Statement cannot be considered by the Tribunal.