TC09602 - [2025] UKFTT 00930 (TC)

Rule 2(2) of the Tribunal Rules provides:

“Dealing with a case fairly and justly includes—

(a)

dealing with the case in ways which are proportionate to the importance of the case, the complexity of the issues, the anticipated costs and the resources of the parties;

(b)

avoiding unnecessary formality and seeking flexibility in the proceedings;

(c)

ensuring, so far as practicable, that the parties are able to participate fully in the proceedings;

(d)

using any special expertise of the Tribunal effectively; and

(e)

avoiding delay, so far as compatible with proper consideration of the issues.”

There is a tension in this case between:

Rule 2(2) does not set out the only factors a Tribunal must consider: it begins (my emphasis) “Dealing with a case fairly and justly includes”. One relevant extra factor here is whether Mr Gill was aware that his representative, TMS, may be conflicted.