Striking Out an Appeal

Striking Out an Appeal

When an appeal is categorised as Standard or Complex by the First-Tier Tax Tribunal, the Tribunal will issue directions setting out deadlines for the exchange of documents and evidence between the parties. These deadlines are critical to the progression of the case.

Missed Deadlines and Unless Orders

Where a party repeatedly misses deadlines or fails to communicate with the Tribunal, the Tribunal may issue what is known as an “Unless Order.” This is a formal direction compelling the non-compliant party to take specific action within a set timeframe.

An Unless Order is a serious matter. Missing the deadline contained within an Unless Order will typically result in the automatic strike-out of the appeal. This means the appeal is treated as if it had never been made, and the HMRC decision under challenge stands.

Reinstatement After Strike-Out

It is possible to apply for reinstatement of a struck-out appeal, but this is a challenging process. The applicant must demonstrate good reasons for the failure to comply and convince the Tribunal that it is in the interests of justice to reinstate the case.

Tribunal Expectations

Tribunals prioritise the timely finalisation of cases. They expect both parties to comply with directions and to progress the appeal without unnecessary delay. A failure to engage with the process will not be tolerated indefinitely.

Advice for Unrepresented Parties

Unrepresented parties — those without professional legal representation — should ensure the Tribunal is kept aware of any difficulties they face in meeting deadlines. If a deadline cannot be met, it is far better to contact the Tribunal in advance and request an extension than to simply allow the deadline to pass without communication. Proactive engagement with the Tribunal is always preferable to silence.