[2011] UKFTT 151 (TC)

TC01025

Appeal number TC/2009/11231

Application to set aside decision made by earlier Tribunal application refused- Appellant neither contacted Tribunal nor was contactable to explain his non appearance at the hearing of his application

FIRST-TIER TRIBUNAL

TAX 

	ROB HUGHES TRANSPORT LIMITED	Appellant

	- and -

	THE COMMISSIONERS FOR HER MAJESTY’S
	REVENUE AND CUSTOMS	Respondents

				TRIBUNAL: S.M.G.RADFORD
						M.FAROOQ					

Sitting in public at Auchinleck House Birmingham on 15 February 2010

Having heard Mrs Robinson for the Respondents and the Appellant having failed to attend the hearing the Tribunal was satisfied that reasonable steps had been taken to notify the Appellant of the hearing and that it was in the interests of fairness and justice to proceed

© CROWN COPYRIGHT 2011

DECISION

1.	This is an application to set aside the decision made by the Tribunal on 1 March 2010.
2.	Having considered the merits of the matter the Tribunal decided that the Appellant’s application for the decision made by the Tribunal on 1 March 2010 to be set aside should be refused and the decision made on that date dismissing his appeal is hereby confirmed.
3.	The Appellant had appealed against the Regulation 80 Determinations and the decision under Section 8 of the Social Security Contributions (Transfer of Functions etc) Act 1999 made by HMRC on 9 April 2009 in respect of tax years ending 5 April 2002 to 5 April 2005.
4.	The appeal was originally listed for 10 June 2009 but was postponed at the Appellant’s request.
5.	It was relisted for 13 October 2009 but the Appellant did not attend the hearing claiming to have received no notification from the Tribunal of the hearing date and a decision was made in his absence dismissing the appeal.
6.	Subsequently the Appellant asked for the decision to him on 22 October 2009 to be set aside and this was granted on 12 January 2010.
7.	The matter was relisted and heard again on 1 March 2010 and again dismissed.
8.	Prior to this the Appellant had emailed the Tribunal on 26 February 2010 to ask for a postponement due to his just having realise that he could not attend as he was on jury service. His request was not immediately dealt with due to an oversight on the Tribunal’s part.
9.	By letter of 1 April 2010 the Appellant asked for the decision to be set aside on the basis that the computations in respect of the Regulation 80 Determinations and the decision under Section 8 Social Contributions (Transfer of Functions etc) Act 1999 were wrong and he had not attended the hearing on the assumption that his postponement request would be granted.
10.	By letter of 17 June 2010 the Appellant was asked to provide written evidence of his jury service and grounds as to why he believed the HMRC assessment were incorrect.
11.	He did not do so and his application for the 1 March decision to be set aside was refused.
12.	By letter of 20 September 2010 he stated that he could find no letters concerning his jury service and he appealed against the decision to refuse to set aside the 1 March 2010 decision.
13.	The Appellant did not contact the Tribunal to inform them that he would not be attending this hearing and was not contactable when the Tribunal attempted to telephone him before commencing this hearing.
14.	The Tribunal sought clarification from Mrs Robinson concerning HMRC’s computations and were satisfied that they were correct
15.	.This document contains full findings of fact and reasons for the decision. Any party dissatisfied with this decision has a right to apply for permission to appeal against it pursuant to Rule 39 of the Tribunal Procedure (First-tier Tribunal) (Tax Chamber) Rules 2009.   The application must be received by this Tribunal not later than 56 days after this decision is sent to that party.  The parties are referred to “Guidance to accompany a Decision from the First-tier Tribunal (Tax Chamber)” which accompanies and forms part of this decision notice.

TRIBUNAL JUDGE
RELEASE DATE: 2 MARCH 2011