Supreme Court upholds barring order against HMRC
Heather Rowlands and Gary Barnett's article for Tax Journal comments on the important decision of the Supreme Court on the approach to be taken by the tax tribunals to procedural non-compliance and its observations on the standard of behaviour expected of HMRC.
This article was published in the 01 September 2017 edition of Tax Journal who have agreed to Simmons & Simmons making it available on elexica.
The Supreme Court has upheld the barring order on HMRC originally imposed by the First-tier Tribunal in BPP University College of Professional Studies v HMRC. The decision represents the first time that the Supreme Court has considered the approach to be taken by the tax tribunals to sanctions for non-compliance with procedural directions, and its observations as to the standards of behaviour to be expected of HMRC as a public law litigant are notable. In upholding the barring order imposed by the FTT, the Supreme Court has confirmed that appellant taxpayers are entitled to full particulars of the cases that they will have to meet in order to make good their appeals. In doing so, the court has also clarified that HMRC as a public body is expected to comply with at least the same standards of behaviour as private litigants.
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