The First-tier Tribunal refused HMRC’s application for the taxpayer’s appeal to be struck out but required the taxpayer to produce a witness statement for the substantive hearing, together with a checked and verified skeleton argument after the original skeleton produced by the appellant’s representative using AI was found to contain inaccuracies. 

HM Revenue and Customs (HMRC) issued tax return enquiry closure notices to the appellant on 15 February 2021 for 2013/14 and 2014/15. The appellant appealed. Following correspondence between the parties, HMRC made an application to the First-tier Tribunal (FTT) for the appeal to be struck out (under the Tribunal Procedure (First-tier Tribunal) (Tax Chamber) Rules 2020, rule 8(3)(b)). HMRC contended that there had been a catalogue of repeated and deliberate non-compliance from