First-tier Tribunal had not erred in debarring HMRC from proceedings


Re: BPP Holdings v Commissioner for Her Majesty’s Revenue & Customs [2016] EWCA Civ 121

Appeal against a determination by the Upper Tribunal, which had overturned the First-tier Tribunal’s decision to debar HMRC from further participation in proceedings. Held: The First-tier Tribunal did not err in debarring HMRC for serious and prolonged breaches of an order requiring them to provide proper particulars of their pleaded case against BPP.

Jessica Simor QC was involved in this case.