Qurban v Revenue & Customs (late filing of tax returns)

The hearing took place on 20 October 2020. Aejaz Mussa represented the Appellant, Mr Qurban. Charles Asuelimen , litigator of HM Revenue and Customs� Solicitor�s Office represented the Respondents, HMRC.

With the consent of the parties, the form of the hearing was agreed to be by video. The� hearing took place with Mr Qurban, Mr Mussa, Muhammed Sufjan Moavia from Mr Qurban�s accountants, Charles Asuelimen and Ross Kernohan from HMRC �s Solicitor�s Office, Carol Martin, a witness from HMRC and the tribunal members all present by video. The hearing used the Tribunal�s video hearing platform.

A face to face hearing was not held because of the difficulties in assembling the parties in a single hearing room in the light of the impact of the COVID-19 pandemic. The parties confirmed in advance of the hearing and repeated at the hearing that they were content to proceed on this basis. The Tribunal found that a hearing by video was suitable for this case and avoided delay whilst being compatible with the proper consideration of the issues.

The documents to which the Tribunal was referred were included in a bundle in two parts totalling 770 pages containing the submissions and evidence from the parties and relevant legislation and legal authorities. These bundles were available to the parties and the Tribunal in electronic form and the parties confirmed that they had received such bundles.

The Tribunal directed that the hearing should be in private on the basis that it was not in the public interest during the COVID-19 pandemic to hold a face to face hearing open to the public and that it was in the public interest for the hearing to go ahead remotely which by necessity meant it must be in private.