- The case involves Kittel assessments issued to two entities controlled by the Appellant, which became insolvent without appeal.
- Penalties and Personal Liability Notices were issued to the Appellant, who appealed in 2016.
- Proceedings were delayed due to interim applications, the Appellant’s health, and the pandemic.
- Respondents completed their witness evidence by March 2021; the Appellant sought extensions for health reasons.
- The Appellant provided some medical evidence but lacked a medical report or prognosis.
- Allegations of pressure on potential witnesses were made by the Appellant, but no witness summons was requested.
- The Appellant sought settlement discussions but did not apply for Alternative Dispute Resolution.
- The Appellant failed to provide a Fairford Statement or specify which parts of the Respondents’ evidence he accepted.
- The Appellant did not attend a pre-hearing review to discuss health adjustments and the Fairford Statement.
- The Tribunal found the Appellant’s lack of cooperation hindered a fair hearing, leading to the appeals being struck out.
- The hearing took place on 31 January 2025, with the judgment issued on 15 April 2025.
- The Appellant did not appear or have representation; the Respondents were represented by Jennifer Newstead Taylor.
Source: bailii.org
Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.
