TC09651 - [2025] UKFTT 01148 (TC)

19.Rule 5 of the FTT Rules provides:

“(3)…the Tribunal may by direction…

(d)

permit or require a party or another person to provide documents, information or submissions to the Tribunal or a party;”

20.Rule 2 of the FTT Rules sets out the overriding objective and parties’ obligation to co-operate with the Tribunal as follows:

“2.—(1) The overriding objective of these Rules is to enable the Tribunal to deal with cases fairly and justly.

(2)

Dealing with a case fairly and justly includes—

(a)

dealing with the case in ways which are proportionate to the importance of the case, the complexity of the issues, the anticipated costs and the resources of the parties;

(b)

avoiding unnecessary formality and seeking flexibility in the proceedings;

(c)

ensuring, so far as practicable, that the parties are able to participate fully in the proceedings;

(d)

using any special expertise of the Tribunal effectively; and

(e)

avoiding delay, so far as compatible with proper consideration of the issues.

(3)

The Tribunal must seek to give effect to the overriding objective when it—

(a)

exercises any power under these Rules; or

(b)

interprets any rule or practice direction.

(4)

Parties must—

(a)

help the Tribunal to further the overriding objective; and

(b)

co-operate with the Tribunal generally.”

21.In determining the application for further and better particulars, I have also considered the comments made by Judge Brown KC in 4Site at [33]:

“[33] In accordance with rule 25 FTT Rules HMRC's statement of case is required to state the legislative provision under which the decision under appeal was made and set out the respondent's position in relation to the case. These requirements are set in the context of the parties' obligations to assist the Tribunal to deal justly and fairly with the matter under appeal. As recently noted by Judge Aleksander in Alpha Republic Limited v HMRC [2023] UKFTT 750 (TC) endorsing the view taken in Citibank NA v HMRC [2014] UKFTT 1063 (TC) the statement of case, where necessary and appropriate by reference to other material including witness statements, must give the appellant the opportunity to properly prepare for the case. By reference to Tejani v Fitzroy Plance Residential Ltd [2020] EWHC 1855 (TCC) and the cases cited therein Judge Aleksander notes that a statement of case "marks out the parameters of the case being advanced", only pleading the facts necessary for the purpose of formulating a cause of action/defence.

[34] The question to be asked when considering the F&BP applications is: does the statement of case (taken together with the witness statements) enable the Appellant in this case to know the case it has to meet?”

22.This approach, which I adopt, highlights the difficulty with this application, and I agree with the submissions made by HMRC that the application is procedurally premature. The pleadings from both parties remain incomplete. In the absence of a fully particularised statement of case from HMRC and clarified grounds of appeal from the Appellant, the Tribunal is unable to assess whether the requested particulars are necessary for the fair and just disposal of the appeal.