TC09602 - [2025] UKFTT 00930 (TC)

On 26 June 2024, the hearing of Mr Gill’s reinstatement application was listed to take place on 23 July 2024; TMS were directed to complete and return a Video Hearings form to allow the Tribunal Service to arrange the video hearing. TMS did not respond, and on 11 July 2024, the Tribunal sent a chaser letter.

On 19 July 2024, TMS applied for the hearing to be postponed for three months, on the basis that it had not been possible to take instructions from Mr Gill. TMS said that the instructions were required:

“so that we may fully understand matters pertaining to the original breakdown in communication which lead to us being unable to fulfil our initial instruction – the underlying case to which this reinstatement application relates. This is, in our view, a matter which is of significant importance to the strength of Mr Gill’s reinstatement application.”

TMS went on to say that Mr Gill “had recently been admitted into intensive care” and attached a letter from his GP saying that Mr Gill “does not feel well enough to attend on the grounds of his poor physical and mental health”, and copies of hospital notes about the admission. HMRC did not object, and on 19 July 2023, Judge Blackwell postponed the hearing.

TMS did not update the Tribunal or HMRC at the end of the three month period, and on 13 November 2024, Ms Hobbs emailed the Tribunal, copying TMS, asking for “clarity as to the status of the case”.