Other cases that caught our eye: 9 May 2025

Strike out of appeal after failure to cooperate: J Firth v HMRC [2025] UKFTT 428 (TC) (15 April) is a long decision on whether the FTT should accede to HMRC’s request to strike out an appeal. This was on the basis that the taxpayer had failed to cooperate with the FTT to such an extent that proceedings could not be dealt with fairly and justly. There had been a long catalogue of delays by the taxpayer and a conspicuous lack of engagement with the process. The taxpayer had cited medical reasons for the failure to progress matters but he had despite repeatedly being asked to failed to provide proper evidence of his medical condition. In the end the FTT decided that strike out was the only remedy given that there was no sign that the taxpayer would ever cooperate. Its conclusions show first how the tribunals will...