BPP Holdings Ltd v HMRC

The Court of Appeal has held that the stricter approach to compliance with rules and directions made under the CPR, set out in Mitchell v News Group Newspapers Ltd  [2014] 1 W.L.R. 795 and Denton v TH White Ltd [2014] 1 W.L.R. 3926, applies equally to cases in the tax tribunals.  The Court of Appeal allowed BPP’s appeal from the Upper Tribunal, and thus debarred HMRC from further participation in the underlying VAT appeal in the First-tier tribunal, by reason of HMRC’s unjustified non-compliance with an order directing them to provide proper particulars of their case.

The full judgment can be read here: http://www.bailii.org/ew/cases/EWCA/Civ/2016/121.html

Sam Grodzinski QC acted for BPP.