V5.406A VAT case management powers

Powers of the VAT Tribunal

V5.406A VAT case management powers

The First-tier and Upper Tribunals are given extensive powers to regulate their own procedures, subject to the provisions of TCEA 2007 and any other enactment1. In particular, they may, by direction2:


    •     alter the conduct or disposal of proceedings at any time


    •     extend or shorten the time for complying with any rule, practice direction or direction, unless such extension or shortening would conflict with a provision of another enactment setting down a time limit;


    See, for example, ERF3 and Cascade4. Also London Cellular Communications Ltd v HMRC [2014] UKFTT 272 (TC), TC03411 (application for extension of time to submit witness statements). In that case, the Tribunal referred to Lord Bingham's judgment in O'Brien v Chief Constable of South Wales Police [2005] UKHL 26, [2005] 2 WLR 1038, where he said:


      Any evidence, to be admissible, must be relevant. Contested trials last long enough as it is without spending time on evidence which is irrelevant and cannot affect the outcome. Relevance must, and can only, be judged by reference to the issue which the court (whether judge or jury) is called upon to decide. As Lord Simon of Glaisdale observed in Director of Public Prosecutions v Kilbourne [1973] AC 729, 756, 'Evidence is relevant if it is logically probative or disprobative of some matter which requires proof … relevant (ie. logically probative or disprobative) evidence is evidence which makes the matter which requires proof more or less probable'.

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