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Other Tribunal users
Other Tribunal users
If Mr Gill’s application were to be allowed, the resulting appeal and related procedural issues will take the time of the Tribunal Service and the judiciary. That time would otherwise be spent on the appeals of other Tribunal users.
- 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