The Tyre Company (NI) Limited & Anor v The Commissioners for HMRC
[2024] UKFTT 461 (TC)
Thariq Mohammed v The Commissioners for HMRC
14 April 2023
[2023] UKFTT 375 (TC)
First-tier Tribunal
Someone appealed a tax decision and kept submitting new documents and statements very late. The judge said that was unfair to the tax office and other people waiting for their cases to be heard, so they couldn't use most of the new stuff. They were given another chance to submit the important things on time.
Key Facts
- •Appeal against HMRC's discovery decisions for tax years 2002-2016.
- •Appellant repeatedly submitted additional witness evidence and documents well past deadlines.
- •Appellant's 13th List of Documents (LoD) and second witness statement submitted late.
- •HMRC objected to the late submission of evidence.
- •The Tribunal considered the application of Denton v White [2014] EWCA Civ 90 principles.
Legal Principles
Three-stage test for admitting late evidence (Denton v White)
Denton v White [2014] EWCA Civ 90
Tribunal orders should be complied with similarly to court orders.
BPP v HMRC [2016] EWCA Civ 121
Presumption that all relevant evidence should be admitted unless there is a compelling reason to the contrary.
Mobile Export 365 Ltd v HMRC [2007] EWHC 1727 (Ch)
Significant weight given to efficient litigation and proportionate cost.
Denton v White [2014] EWCA Civ 90
Importance of respecting statutory time limits and court resources.
Denton v White [2014] EWCA Civ 90
Wider approach mandated to protect interests of other court users.
Chartwell Estate Agents Ltd v Fergies Properties SA [2014] EWCA Civ 506
Outcomes
Permission refused to admit documents in the 13th LoD.
Significant delay, no good reason provided, significant prejudice to HMRC, inefficiency, and impact on other court users.
Permission refused to admit Appellant's second witness statement (except for paragraphs 1, 3, 5, and 46).
Significant delay, no good reason provided, significant prejudice to HMRC, inefficiency, and impact on other court users. Exception made for paragraphs explaining recently admitted evidence.
Directions issued regarding resubmission of skeleton argument and supplementary bundles.
To address the late submission of evidence and ensure efficient and fair proceedings.