TC09602 - [2025] UKFTT 00930 (TC)

On 29 November 2024, the Tribunal wrote to the parties requiring the provision of dates to avoid within two weeks, following which the hearing was relisted for 17 March 2025. On 17 February 2025, TMS emailed Ms Hobbs and Mr Azzopardi saying that Mr Gill was too unwell to attend the hearing, and asking whether HMRC would object to a further postponement.

On 4 March 2024, Ms Hobbs responded, raising a number of issues, including the age of the underlying appeal; the failure to comply with the directions and the lack of any information about a date by which a hearing might take place. She also asked that TMS provide an up-to-date letter from the GP saying whether Mr Gill would be able to attend a hearing at all, and as to any adjustments which might be required if the hearing was listed to be heard by video.

An hour after that email was sent, Mr Monk applied for the second postponement, copying HMRC and asking for a three month stay in proceedings. He said he was currently in contact with Mr Gill’s family in order to obtain the GP letter requested by HMRC; that this “may take several days to obtain” and he would “of course make this available to the Tribunal and HMRC as soon as possible”.

The Tribunal asked HMRC for their view on this second postponement application, and HMRC said they did not object, providing that the up-to-date GP letter was provided together with information about Mr Gill’s current state of health; his prognosis, and the basis for the three-month period of the stay.

On 13 March 2025, Judge Poole postponed the hearing and issued Directions, which were preceded by the following text:

“I note that HMRC provided a response to the Application on 7 March 2025, which I have considered. On my instructions, the Tribunal staff telephoned the Appellant’s representative to enquire about the additional medical evidence referred to at the end of the Application, and spoke to him on 10 March but were informed that no further evidence could yet be provided as
he had not yet been able to speak to the Appellant’s daughter. I am informed that nothing further has been heard by the Tribunal. I note that there has been a previous postponement at the Appellant’s request on medical grounds, which was not objected to by the Respondents. That hearing was supposed to take place in July 2024.

In view of the obviously serious and worsened nature of the Appellant’s medical issues, however, and the fact that there is clearly an acute episode occurring at present, I am prepared to allow the Application, but he should realise that it is extremely unlikely that any further postponements will be granted unless any application is supported by written medical evidence.”

The Directions required the parties to provide dates to avoid and also included the following text. This was set out earlier in this decision, but is repeated for ease of reference. The emboldening is in the 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.”

HMRC contacted TMS on three occasions asking whether TMS required Officers Trigg and King to attend the hearing, but TMS failed to respond; the firm also failed to provide dates to avoid. On 12 May 2025, HMRC asked the Tribunal to issue a direction requiring TMS to reply. The Tribunal wrote to Mr Monk on 22 May 2025, requiring a response within seven days. On 2 June 2025, TMS confirmed that there were no dates to avoid and they did not require HMRC’s witnesses to attend the hearing. On 18 June 2025, the hearing was relisted for 8 July 2025.