TC09602 - [2025] UKFTT 00930 (TC)

Once the circumstances have been identified, they must be balanced.

In doing so, I am required by Denton and Martland to place particular weight on the need (a) to enforce compliance with statutory time limits and (b) to conduct litigation efficiently and at proportionate cost. In relation to the former, Mr Gill failed to comply with the directions for three months and this was serious and significant; however, there was a good reason for that delay. In relation to the latter, reinstating the appeal will take HMRC’s time and that of the Tribunal Service, but little more than would have been required had the appeal not been struck out.

There is prejudice to Mr Gill if he loses this opportunity of appealing to the Tribunal because he will lose his chance of challenging the PLN; he is likely to face bankruptcy, and his health is likely to deteriorate further. There is some prejudice to HMRC and to appellants in other cases for the reasons set out above.

The factors in favour of allowing the application, in particular Mr Gill’s good reason for failing to comply, outweigh the factors on the other side of the scales. Permission to reinstate is therefore granted.

This document contains full findings of fact and reasons for the decision. Any party dissatisfied with this decision has a right to apply for permission to appeal against it pursuant to Rule 39 of the Tribunal Procedure (First-tier Tribunal) (Tax Chamber) Rules 2009. The application must be received by this Tribunal not later than 56 days after this decision is sent to that party. The parties are referred to "Guidance to accompany a Decision from the First-tier Tribunal (Tax Chamber)" which accompanies and forms part of this decision notice.