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Reliance on TMS
Reliance on TMS
Instead, the reason for the failure to comply was that TMS:
had not told Mr Gill about the direction to provide a witness statement;
had not informed him of the Tribunal’s warning letter dated 6 October 2023; and
had not told him about the Unless Order.
In other words, the reason why there was no compliance with the directions and the Unless Order was because Mr Gill had relied on TMS.
- 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