Tax

R T Coopers Solicitors v Revenue and Customs (VAT - PENALTIES : Default surcharge)

[2017] UKFTT TC TC05902First-tier Tribunal (Tax)2017

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When this appeal was called on for hearing there was no appearance by or on behalf of the Appellant, R T Coopers, Solicitors (�Coopers�).� The Respondents (�HMRC�) were represented by Ms Adusei.

We assumed that Dr Cooper would have wished the hearing of the appeal to be postponed, but Ms Adusei, for HMRC, submitted that we should continue with the hearing in the absence of Coopers pursuant to our power to do so under rule 33 of the Tribunal Procedure (First-tier Tribunal)(Tax Chamber) Rules 2009 (�the Rules�).

�If a party fails to attend a hearing the Tribunal may proceed with the hearing if the Tribunal �

(a) is satisfied that the party has been notified of the hearing or that reasonable steps have been taken to notify the party of the hearing; and

We enquired whether Coopers had been notified of the hearing.� We saw a copy of a letter dated 22 February which had been sent to Coopers notifying them of the hearing on 15 May 2017, at Fox Court at 10:00 a.m., which included the sentence �If you do not attend, the Tribunal may decide the matter in your absence�.

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