I11.331C Striking out

I11.331C Striking out

Part of the Tribunal's case management powers includes the power to strike out a claim1. Where a taxpayer, as appellant, has failed to comply with a direction after being warned of the consequences of such failure, or has failed to co-operate with the Tribunal, or the Tribunal considers that there is no reasonable prospect of his case succeeding, the case may be struck out, either wholly or in part, with the result that the taxpayer's appeal will fail. The appeal may not be struck out for reasons other than the appellant's non-compliance with directions without the Tribunal

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