TC09639 - [2025] UKFTT 01113 (TC)

This is an application (the “Application”) by the Appellant, Burton Skip Hire Limited (“Burton”), for a direction, pursuant to Rule 15(2)(b) of the Tribunal Procedure (First-tier Tribunal) (Tax Chamber) Rules 2009, debarring the Respondents (“HMRC”) from relying on any documents not disclosed on their List of Documents (“LOD”). HMRC oppose the Application and have made a cross-application (the “Cross-Application”) for a direction that those documents (the “Disputed Documents”) be admitted.

With the consent of the parties, the form of the hearing was video using the Microsoft Teams platform. I was referred to an agreed Hearing Bundle comprising 446 pages, an agreed Authorities Bundle and skeleton arguments on behalf of both parties. Prior notice of the hearing had been published on the gov.uk website, with information about how representatives of the media or members of the public could apply to join the hearing remotely in order to observe the proceedings. As such, the hearing was held in public.

Christopher McNall appeared for Burton. HMRC were represented by James Abernethy. I am most grateful for their helpful submissions, both written and oral, and have taken all of these into account together with the materials to which I was referred and authorities cited, even if not mentioned in this decision.