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HMRC had applied to the First-tier Tribunal for an order requiring an umbrella company scheme to be notified under the disclosure of tax avoidance schemes regime (DOTAS). The tribunal had directed that unless HMRC submitted a bundle of authorities by 17 June 2024 the application would be automatically struck out. HMRC submitted its bundle electronically at 7.05 pm that evening.
Under the Tribunal Rules, anything required to be done on a particular day must be done by 5pm. As a result, HMRC had failed to comply with the order.
The tribunal considered that it had no discretion in the matter and struck out HMRC’s application, saying ‘as night follows day’, the automatic strike out provisions were engaged.
However, HMRC has 28 days to apply to reinstate the application and its representative indicated at the hearing that it would do this.
