BPP Holdings Ltd and others (Respondents) v Commissioners for Her Majesty’s Revenue and Customs (Appellant)

The Supreme Court has given judgment in this case about the approach to compliance with procedural rules and directions in tribunals.  The Court held that while the CPR and the case law relevant to it (Mitchell, Denton) did not apply directly, a broadly similar approach should be followed in the tribunals.  The Court also rejected the argument that public bodies should (because of their important public functions) be entitled to a more lenient approach than other litigants in relation to compliance; and held that no special rules applied in public law cases. 

The full judgment is available here.

Sam Grodzinski QC, instructed by Simmons & Simmons, appeared for the respondents, BPP Holdings.