Future Fuels No.1 v The Commissioners for HMRC

Facts

Future Fuels, the appellant in a Tax Chamber appeal against HMRC, made an application on 22 July 2026 to admit further expert evidence. The application was expressly made under rules 5(3)(a), 5(3)(d) and 15(1)(c) of the Tribunal's procedural rules and was, in substance, one for an extension of time. It did not conform with the Tax Chamber practice statement on applications for extension of time, which requires the applicant to consult the other side first. HMRC were notified at 12:02 that the application would be filed later that day and were asked for consent; with no response, it was sent to the Tribunal at 15:40, giving HMRC 3 hours and 38 minutes to comment. Judge Blackwell refused the application on 14 August 2026. The appellant sought permission to appeal that refusal, and on 24 August 2026 the judge issued directions requiring any future application to extend time to comply with the practice statement, and any future application to amend, suspend or set aside directions, or for further directions, to be agreed with HMRC or accompanied by evidence of a genuine attempt to agree it and the other party's reasoned objections. On 26 August 2026 and again on 7 September 2026 the appellant filed further applications without consulting HMRC. The matter was decided on the papers.