ARTG8510 - First-tier and Upper Tribunals: Preparing for tribunal: Failure to comply with tribunal rules or directions

Proceedings will not automatically be void if either the customer or HMRC does not comply with a procedural rule, direction or practice direction. But if there is a failure the tribunal can take any action it thinks is just, including

  • waiving the requirement
  • an ‘unless’ order which results in automatic strike out if not complied with
  • requiring the failure to be put right
  • striking out the party’s case, or
  • restricting the party’s participation in proceedings.

The First-tier tribunal may also refer the case to the Upper Tribunal and ask the Upper Tribunal to exercise its power [which may involve a financial penalty] if a person does not comply with a tribunal requirement to

  • attend at any place to give evidence or make themselves available to give evidence
  • swear an oath in connection with giving evidence
  • to give evidence as a witness
  • to produce a document
  • to facilitate the inspection of a document or any other thing, including any premises.