The Commissioners for HMRC v Elite Management Consultancy Limited
[2024] UKFTT 567 (TC)
Stephen Campbell v HM Treasury
8 October 2024
[2024] UKFTT 888 (GRC)
First-tier Tribunal
Mr. Campbell's case against the Treasury was dismissed because he didn't provide the requested documents on time, despite repeated warnings. The rules automatically ended his case when he didn't follow the court's instructions.
Key Facts
- •Applicant: Stephen Campbell, Respondent: HM Treasury
- •Case concerns a dispute over document searches and depositories.
- •Applicant failed to comply with multiple case management directions.
- •Directions required the Applicant to submit a bundle of documents by specific deadlines.
- •Applicant failed to submit the document bundle by the deadline of June 13th, 2024 and July 22nd, 2024.
- •The appeal was automatically struck out on July 22nd, 2024, due to non-compliance with the order of July 15th, 2024.
- •Applicant's objections to the striking out were noted but did not prevent the automatic consequence of the non-compliance.
Legal Principles
Failure to comply with court orders can lead to automatic striking out of the case.
Tribunal Procedure (First-tier Tribunal) (General Regulatory Chamber) Rules 2009, Rule 8(1)
Outcomes
Appeal struck out.
Applicant's failure to comply with case management directions (specifically those dated 16 April 2024 and 10 July 2024) resulted in the automatic striking out of the appeal as per Rule 8(1) of the Tribunal Procedure (First-tier Tribunal) (General Regulatory Chamber) Rules 2009.