TC09602 - [2025] UKFTT 00930 (TC)

The Tribunal was provided with a main bundle of 183 pages and a supplementary bundle of 69 pages. HMRC filed witness evidence from Officer Jacqueline King and Officer Kate Trigg. Both worked within HMRC’s Targeted Enforcement Recovery Unit (“TERU”) which was responsible for collecting Mr Gill’s debt. Officer Trigg gave evidence about her communications with Mr Gill’s daughter, Jagjeet (“Ms Gill”) after the appeal was made. Officer King gave evidence about her communications with Mr Gill and Ms Gill after the appeal was struck out. By an email dated 2 June 2025, Mr Monk informed the Tribunal and HMRC that none of the evidence within those witness statements was challenged and it is therefore accepted.

Despite the Tribunal’s direction that the parties were to file witness evidence by 25 April 2024, no witness evidence was filed on behalf of Mr Gill. The hearing was then listed and postponed twice for the reasons explained later in this Decision. On 13 March 2025, when allowing the second postponement application, Judge Poole issued directions which included the following (emboldening in original):

“The Appellant is advised that the Tribunal will at the hearing require detailed evidence of the reasons for the Appellant’s failures to comply with the Tribunal’s directions which led to his appeal being struck out in the first place. A written account of those reasons, signed by the Appellant and delivered to both the Tribunal and HMRC at least 3 weeks before the hearing date, would assist his case greatly. If the Appellant also relies on the evidence of others (for example his representative), including any further medical evidence, all such evidence should be delivered to the Tribunal and HMRC by the same time.”

On 18 June 2025 the hearing was relisted for 8 July 2025. On 23 June 2025, HMRC emailed Mr Monk and copied the Tribunal, referring to the hearing date and then saying (again, emboldening in original):

“We also refer to Direction 5 of the Tribunal’s directions dated 13 March 2025, which provided the Appellant with an opportunity to submit a written account of reasons explaining the failure to comply with previous Tribunal directions. The Tribunal noted that such an account ‘would assist his case greatly’. This written account was to be provided at least 3 weeks before the hearing. To date, we have not received this account.

We therefore invite the Appellant to provide both us and the Tribunal with the written account by close of business on Wednesday, 25 June 2025, to allow us sufficient time to consider and, if necessary, respond to it in our Skeleton Argument.

For completeness, we also note that Direction 5 required the Appellant to serve any evidence on which he intends to rely - including further medical evidence or evidence from his representative - at least 3 weeks before the hearing. As no such evidence has been served, we proceed on the basis that the Appellant does not intend to rely on any further evidence.”

On 25 June 2025, Mr Monk filed and served Mr Gill’s “account of reasons” which was in terms his witness statement. No documentary evidence was attached, either in relation to his medical conditions or his relationship with TMS.