Excel Building Contractors Limited v The Commissioners for HMRC

Facts

On 10 October 2024 HMRC issued Excel Building Contractors Limited with a Notice of Requirement for security in respect of VAT. The amount was later reduced to £50,880.83, or £44,480.83 if the company opted to make monthly returns. HMRC upheld the decision on review on 18 December 2024. On 17 January 2025 the company, acting through its sole director Mrs Zaidi, appealed on the ground that the amount was unfair and would jeopardise the business. The Tribunal issued directions on 24 February 2025 with a view to an expedited hearing. The company complied with none of them and did not answer a chaser. A first unless order was issued on 2 October 2025. Mrs Zaidi replied late, citing health issues, and the duty judge retrospectively extended time. The company then filed a one-page witness statement but no documents and no listing information. It also failed to return a listing information form. A second unless order, issued on 11 February 2026, went unanswered by its deadline, and Mrs Zaidi wrote on 2 March 2026, again citing poor health. The strike-out was confirmed on 31 March 2026. On 26 April 2026 the company applied in time for reinstatement under Rule 8(5) of the Tribunal Procedure (First-tier Tribunal) (Tax Chamber) Rules 2009, and HMRC opposed. The company did not respond to a direction to provide representations and evidence, such as medical evidence, nor to a later chaser.