Key Facts
- •HMRC failed to serve the authorities bundle by the deadline (5 pm on 17 June 2024), serving it at 7.05 pm instead.
- •The directions issued by Judge Sinfield stated that non-compliance would result in the proceedings being struck out.
- •HMRC's application was for a declaration that the 'enhanced umbrella scheme' was a notifiable tax avoidance scheme under DOTAS.
- •The respondents argued for an automatic strike-out due to the late service.
Legal Principles
Automatic strike-out of proceedings for non-compliance with a direction stating that non-compliance will lead to strike-out.
Tribunal Procedure (First-tier Tribunal) (Tax Chamber) Rules 2009, Rule 8(1)
Overriding objective of the Tribunal Rules is to deal with cases fairly and justly.
Tribunal Procedure (First-tier Tribunal) (Tax Chamber) Rules 2009, Rule 2(1)
Time for compliance with directions is before 5 pm on the specified day.
Tribunal Procedure (First-tier Tribunal) (Tax Chamber) Rules 2009, Rule 12(1)
Outcomes
HMRC's application was automatically struck out at 5.01 pm on 17 June 2024.
The late service of the authorities bundle constituted a breach of the unless order in Direction 17, triggering the automatic strike-out provision of Rule 8(1). The overriding objective does not apply to automatic strike-outs, only to applications for reinstatement.