TC09623 - [2025] UKFTT 01064 (TC)

I have decided therefore that this appeal should proceed to a full hearing. That hearing will deal with the issues which have been pleaded. The problem for the appellant is that he has not pleaded the fair trial issue. As such, they will not be before the trial judge at the hearing.

It is not satisfactory for the appellant to allege that he has pleaded them by dint of raising them in the barring application. The purpose of pleadings is to enable the parties to understand each other’s case and case law clearly shows that an appellant’s grounds of appeal should set out their legal and factual case in sufficient detail for HMRC to understand it, and to be able to submit a statement of case in response to it.

At present, HMRC’s statement of case cannot deal with the fair trial issue since it has not been formally pleaded by the appellant.

So I Direct that within 28 days from the date of release of this decision, the appellant shall, if it wishes the fair trial issue to be considered at the full hearing, make a formal application to the tribunal (copied to HMRC) to amend its grounds of appeal to include the fair trial issue.

I would observe that any such application might be challenged by HMRC in which case the tribunal will consider the most appropriate way to resolve that challenge.

I therefore further Direct that the deadline for HMRC to submit their statement of case shall be 60 days from the date on which any application by the appellant to amend his grounds of appeal has been finally determined.