The courts and tribunals have the power to ensure there is no abuse of their procedure that would cause unfairness for one of the parties. In the context of tax penalties, this often arises in order to prevent already determined issues from being re-litigated as part of the penalty appeal. Recent case law makes it clear there can be no abuse of process where there has been no substantive determination of the facts and issues by the tribunal. However, the question as to whether that threshold has been met in a given case can be open to argument.
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The courts and tribunals have the power to ensure there is no abuse of their procedure that would cause unfairness for one of the parties. In the context of tax penalties, this often arises in order to prevent already determined issues from being re-litigated as part of the penalty appeal. Recent case law makes it clear there can be no abuse of process where there has been no substantive determination of the facts and issues by the tribunal. However, the question as to whether that threshold has been met in a given case can be open to argument.
If you are not a subscriber, subscribe now to read this content.
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