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Mr Gill’s health
Mr Gill’s health
There is no doubt that Mr Gill was seriously ill. Mr Monk submitted that this was the reason for the delay. However, I disagree. It is clear from Mr and Ms Gill’s communications with HMRC in January 2024 that they were unaware of the direction to provide a witness statement. In particular, had they been sent a copy of the Tribunal’s reminder letter of 6 October 2024 and/or a copy of the Unless Order, I am in no doubt that they would have instructed TMS to ask for an extension of time, given the state of Mr Gill’s health, and it is inconceivable that an extension would not have been granted.
- 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