Commentary

V5.406B Other powers of the VAT Tribunal

Part V5 Compliance, enforcement and appeals

V5.406B Other powers of the VAT Tribunal

V5.406B Other powers of the VAT Tribunal

Failure to comply with rules

Where a party to an appeal has failed to comply with any requirement of the Tribunal Rules1, or of a direction or practice direction, the Tribunal may take such action as it considers just, including2:

  1.  

    (a)     waiving the requirement

  2.  

    (b)     requiring the failure to be remedied

  3.  

    (c)     striking out a party's case3

  4.  

    (d)     restricting a party's participation in proceedings, or

  5.  

    (e)     (in the case of the First-tier Tribunal) referring to the Upper Tribunal for the exercise of its powers under TCEA 2007, s 254 in relation to any failure by a person to comply with a requirement imposed by the Tribunal:

  6.  
    1.  

      –     to attend at any place for the purpose of giving evidence

    2.  

      –     otherwise to make themselves available to give evidence

    3.  

      –     to swear an oath in connection with the giving of evidence

    4.  

      –     to give evidence as a witness

    5.  

      –     to produce a document, or

    6.  

      –     to facilitate the inspection of a document or any other thing (including any premises)

  7.  

    (f)     (in the case of the Upper Tribunal) exercising its powers referred to in (e) above

Substitution of parties

The Tribunal may give a direction:

  1.  

    •     substituting a party to the proceedings if the wrong person has been named as a party, or if the circumstances have changed since proceedings commenced5; or

  2.  

    •     adding a person to the proceedings as a respondent6.

Costs

The Tribunal may, in limited circumstances, make/an award of costs7 (see V5.481).

Disclosure/prohibition of

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