Quinn v Revenue & Customs (PROCEDURE : application to set aside decision)

Decided on the basis of written representations from Aidan Quinn, Solicitor for the Appellant dated 17 July 2019, Joseph Millington instructed by the Respondents dated 15 August 2019 and a response thereto from Jonathan Williamson instructed by the Appellant dated 3 September 2019

On 2 July 2019 the appellant�s appeal against a decision of the respondents (�HMRC�) wherein they refused to restore his van, which had been seized, was listed for hearing at 2.00pm.� �Although the appellant�s counsel, Mr Williamson, was present, there was no appearance by the appellant.� For the reasons set out in my decision (�the Decision�) at paragraphs 2 to 15 we decided to proceed with the hearing.� The Decision also records that HMRC were considering making an application for wasted costs.

On 17 July 2019, the appellant�s solicitor, another Mr Quinn, wrote to the Tribunal acknowledging receipt of the Decision and making an application under Rule 38 of the Tribunal Procedure (First-tier Tribunal) (Tax Chamber) Rules 2009 ("the Rules") to have the disposal of 2 July 2019 set aside.� It was stated that the appellant and his witness were �� in attendance in advance of the Hearing, but not located or (sic) by Counsel so as to attend the Hearing itself� .

On 23 July 2019, HMRC lodged two alternative applications for costs totalling �1,062 and �841.59.� I am not aware of any response from the appellant in that regard and pending resolution of this matter, reserve the position.

On 15 August 2019, Mr Millington, instructed by HMRC, lodged a formal opposition to the application for set aside.