ARTG8510 | First-tier and Upper Tribunals: Preparing for tribunal: Failure to comply with tribunal rules or directions

Proceedings will not automatically be void if either the customer or HMRC does not comply with a procedural rule, direction or practice direction. But if there is a failure the tribunal can take any action it thinks is just, including

• waiving the requirement

• an ‘unless’ order which results in automatic strike out if not complied with

• requiring the failure to be put right

• striking out the party’s case, or

• restricting the party’s participation in proceedings.

The First-tier tribunal may also refer the case to the Upper Tribunal and ask the Upper Tribunal to exercise its power [which may involve a financial penalty] if a person does not comply with a tribunal requirement to

• attend at any place to give evidence or make themselves available to give evidence

• swear an oath in connection with giving evidence

• to give evidence as a witness

• to produce a document

• to facilitate the inspection of a document or any other thing, including any premises.