Easytruck Limited v The Commissioners for HMRC

Facts

The appellant, Easytruck Limited (the Company), appealed to the First-tier Tribunal on 30 April 2021 against a VAT assessment recovering input tax it had claimed, on the ground that it had failed to provide evidence of its entitlement to deduct that input tax. The hearing listed for 27 February 2026 was vacated on 26 February 2026 by Judge Snelders, who directed that the Company serve any further evidence within four weeks and barred it from relying on evidence not so served. The Company made several applications to extend time, which were not determined because the extended deadlines had passed. The relisted hearing of 24 June 2026 was postponed on the Company's unopposed application. On 29 June 2026 the Tribunal directed the Company to confirm whether it wished to pursue the appeal and to propose a timetable; it confirmed that it did. On 15 July 2026 the Company applied under rule 16 of the Tribunal Procedure (First-tier Tribunal) (Tax Chamber) Rules 2009 for an order that HMRC provide an email, written statements of truth and tax ledgers concerning cheques it had queried, and whether they were credited against the VAT assessment of £48,499.35. HMRC opposed. The Company repeatedly failed to file its reply to HMRC's objection, and the application was determined on the papers.