This week's opinion

The First-tier Tribunal’s decision in Grindley (TC5138)is a salutary reminder that once a case is in the tribunal process control passes out of the hands of the taxpayer and HMRC. Appeals had been listed but the agents were still trying to settle with HMRC to prevent the need for a hearing. There is nothing wrong with this – indeed the tribunal judge said that doing so was a proper course of action and a laudable intention – but the tribunal process continues while those discussions are going on and failure to abide with formal directions from the tribunal can result as happened here in the appeals being struck out.

I know from experience that trying to deal with HMRC and the tribunal at the same time is not always easy but this case shows that if you do not appreciate the different mechanisms in play in...