The substantive appeal concerned amusement machine licence duty but this decision concerned the taxpayer’s appeal against a decision of the First-tier Tribunal not to reinstate its appeal. The tribunal had struck out the appeal because the taxpayer failed to comply with an ‘unless order’ it had issued.
Broadly the taxpayer had failed to comply with previous directions before the First-tier Tribunal decided to issue the unless order. The terms of the order were that unless the taxpayer complied with the direction within 21 days the appeal would be struck out automatically. As a result of this happening the taxpayer then applied to the Upper Tribunal to reinstate the appeal.
The Upper Tribunal upheld the First-tier Tribunal’s decision. The judge quoted the First-tier Tribunal judge’s comment that the taxpayer’s conduct was ‘inexplicable’ and not that of ‘a litigant who is actively pursuing an appeal mindful as...
Please reach out to customer services at +44 (0) 330 161 1234 or 'customer.services@lexisnexis.co.uk' for further assistance.