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.