Evidence about the role played by Mr Monk/TMS
Evidence about the role played by Mr Monk/TMS
As noted above, Judge Poole had directed that “if the Appellant also relies on the evidence of others (for example his representative)”, that evidence was to be filed and served at least three weeks before the hearing. Mr Monk did not provide a witness statement explaining what had happened (or not happened) between filing the Notice of Appeal and the reinstatement application, and no related documentary evidence was provided.
The reinstatement application and TMS’s skeleton argument (filed and served a week before the hearing) contained various assertions about the role played by Mr Monk/TMS. As Ms Goldring pointed out, and as Mr Monk accepted, those assertions were not evidence, and some were inconsistent with the evidence which was before the Tribunal. I return to this issue at §§70ff.
- Heading
- Introduction and summary
- The Evidence
- Evidence about the role played by Mr Monk/TMS
- Mr Gill’s evidence
- Ms Gill
- Findings of fact
- Mr Gill’s business and the assessments
- Mr Gill’s health, the Tribunal’s directions and the failures to comply
- The first postponed hearing
- The second postponed hearing
- Pre-hearing correspondence
- TMS’s lack of response
- Mr Gill’s failure to attend
- Factors to consider
- Reasons for not adjourning the hearing
- Late application to reinstate
- The case law
- The first Martland stage
- Mr Gill’s health
- Reliance on TMS
- Case law on reliance on advisers
- Application to Mr Gill’s case
- The need for time limits to be respected
- Reliance on advisers
- Prejudice to Mr Gill
- Prejudice to HMRC
- Merits
- Other Tribunal users
- Conclusions
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