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When sitting as a Tribunal Judge I asked HMRC to provide details of available dates in the next six months. I was aware they were keen to delay the case and there had already been considerable delay in complying with previous directions. I was not surprised when they produced a list showing the solicitor, HMRC's fraud officer and barrister were at no time all available in the following six months. As a result I said they would have to manage and fixed the hearing anyway. I was not at all surprised when they all turned up without apparently any difficulty.

Counsel should have had his dates available at the hearing and if he got it wrong he should have to meet any additional costs incurred by his clients but seeing it is a year away I'm sure something can be sorted out.