[2025] UKUT 201 (AAC)

Mr Ham submitted for the respondent at the permission hearing that the “ample opportunity” was the amount of time that had passed before the tribunal made its decision.

The respondent now accepts however, and I find, that that is not so. The mere passage of time was not the giving to the appellant by the tribunal an ample opportunity to provide more information than the appellant had already provided. For that to happen, the tribunal had to give that opportunity and say what further information was needed beyond what the accountants had already said.

What the accountants had already said was—

“The imposition of a penalty may result in the inability for our client's business to continue and force the company into liquidation” (section 5a, notice of appeal to First-tier Tribunal, page 12)

“Per point 10, the respondent has put forth that our client should provide strict proof of their inability to continue trading if this fine is imposed. We can provide this as the company has a large deficit in their profit and loss account as it stands” (24 May 2022 email to First-tier Tribunal responding to local authority submission, page 370).

The First-tier Tribunal never told the appellant that the tribunal did need to take the appellant up on that offer. Nor did the tribunal ever tell the appellant (even in the decision) specifically what financial information was needed and was considered lacking.

Those circumstances do not amount to the tribunal giving the appellant an opportunity to provide further information.