![TC09655 - [2025] UKFTT 01206 (TC)](https://backend.juristeca.com/files/emisores/logo_7HSuEAV.png){kind=logo}
Our view
Our view
We agree with Mr Paulin that in making this application, the appellant is simply exercising his right under Rule 17 which effectively give an appellant a second bite at the cherry if they have withdrawn an appeal by allowing them to seek reinstatement. And in determining such an application, we are exercising judicial discretion and should carry out a balancing exercise taking into account all of the circumstances and the overriding objective to deal with the application fairly and justly (Rule 2).
It is clear from Pierhead and Rolls that there is no right to reinstatement and the onus is on the appellant to establish that the balance favours reinstatement.
We must consider the reasons for the withdrawal; the prejudice to the parties of granting or dismissing the application; and the merits of the appeal (to the extent that they can be conveniently and proportionately ascertained).
- Heading
- INTRODUCTION
- THE LAW
- Pierhead
- THE EVIDENCE AND THE FACTS
- Mr Borthwick’s written evidence
- There would also be reputational consequences if the assessment and penalty were not successfully appealed He thought LP’s evidence on the Monday “went well”
- He asked her to make the reinstatement application which she did Mr Borthwick’s oral evidence
- The reliability of Mr Bortwick’s evidence
- THE POST HEARING CONCESSION
- DISCUSSION
- When exercising discretion under Rule 2, we should consider the principle set out in Pierhead and in particular whether HMRC would be prejudiced by the reinstatement, what loss there would be to the a
- Prejudice to HMRC
- Loss to the appellant
- Merits
- The appellant’s grounds of appeal and skeleton argument make out a strong prima facie case Mr Borthwick’s evidence was that he was advised by counsel that he had a strong (60:40) case
- The overall balancing exercise When exercising our discretion under Rule 2, an important consideration is the reason why the appellant withdrew its appeal
- The balance of prejudice weighs heavily in dismissing the application to reinstate The FTT’s decision in Rolls Group & Others v HMRC [2015] UKFTT 0404 (“ Rolls ”) citing Pierhead is authority for a number of propositions. Reinstatement is a matter of
- She couched her submissions for opposing the application under a number of headings as set out below No automatic right to reinstatement
- No good reasons
- And the real reason for reinstatement is that he has had an opinion from Dr Willets that the company has a better chance in the appeal than it had been given following those discussions with counsel
- Prejudice to the parties
- Merits
- The overriding objective
- Our view
- The factors
- The balancing exercise
- Conclusions