12 December 2022
Staleness refreshed: delay and abuse of process in the FTT
Issues surrounding delay by HMRC are back before the FTT, as recent decisions confirm the view that the FTT has jurisdiction to bar HMRC from proceeding in cases where their delay during investigations causes evidential issues for hearings amounting to an abuse of process.
This is likely to be of interest to taxpayers and cause concern for HMRC. It remains to be seen what the higher courts will have to say about whether this is truly an issue that directly affects the fairness of the hearing before the FTT or is an issue of public law outside the FTT’s jurisdiction.
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