ST v HM Revenue & Customs: [2025] UKUT 011 (AAC)

Upper Tribunal Administrative Appeals Chamber decision by Judge Brunner on 10 January 2025

Read the full decision in UA-2023-001458-TC .

Judicial Summary

Appellant in person in tax credits case given 579 page bundle by HM Revenue & Customs on the day before the hearing. First-tier Tribunal (FTT) proceeded with a telephone hearing, without apparently exploring with the appellant whether she had been able to read the material, and whether she was able to access the material during the hearing, given that she was using her telephone to speak. Appellant had not asked for adjournment, but in these circumstances FTT should have given active consideration to whether a fair hearing was possible, applying the overriding objective. Failure to do so was an error of law, case remitted.

Updates to this page

Published 22 January 2025