BPP University College of Professional Studies v HMRC

In BPP University College of Professional Studies v HMRC [2014] UKFTT 917 – 25 September 2014 the FTT dismissed an application to lift a bar on HMRC from taking part in proceedings.

Following a hearing in which BPP contended that HMRC had failed to provide further and better particulars of its Statement of Case in sufficient detail to comply with a direction issued by the FTT the FTT had barred HMRC from taking any further steps in the proceedings relating to the appeal (under the Tribunal Procedure (FTT) (Tax Chamber) Rules 2009 r 8(3)).

HMRC appealed to lift the bar on the ground that the bar involved an unreasonable exercise of the FTT’s discretion and was contrary to the overriding objective of dealing with cases fairly and justly. In particular HMRC argued that the FTT should have looked at the substance of what had been provided...