[2019] UKFTT 0485 (TC)

Judge John Brooks

Decision released 27 July 2019

Procedure – Application for appeals to be stayed indefinitely – loss of evidence due to effluxion of time – Whether ‘fair’ hearing possible – Yes – Application dismissed – Tribunal Procedure (First-tier Tribunal) (Tax Chamber) Rules 2009 (SI 2009/273), r. 2, 5(3)(j) – European Convention on Human Rights (ECHR), art. 6(1).

Abrams and Abrams [2019] TC 07288


In Abrams and Abrams [2019] TC 07288, the First-tier Tribunal (FTT) dismissed an application by two taxpayers for their appeals to be stayed indefinitely.

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