Foulser v Her Majesty’s Revenue and Customs – WLR Daily

Foulser v Her Majesty’s Revenue and Customs [2013] UKUT 038 (TCC); [2013] WLR (D) 51

“The First-tier Tribunal had jurisdiction to deal with an allegation that a fair hearing of a tax appeal before it had been made impossible, but any contention that a party had acted unlawfully in public law had to be put forward by way of an application for judicial review in the High Court or the Upper Tribunal. In a case where the FTT considered that a debarring order was justified and no lesser order would meet the justice of the case but yet, the facts of the case did not come within Rules 7 and 8 of the Tribunal Procedure (First-tier Tribunal) (Tax Chamber) Rules 2009, the FTT could produce the desired just result by using its power under Rule 5 to ‘regulate its procedure’, particularly to deal with the case fairly and justly.”

WLR Daily, 25th January 2013