THE DENTON PRINCIPLES: CAN YOU BLAME A REPRESENTATIVE? SHOULD LITIGANTS IN PERSON BE TREATED MORE LENIENTLY?

The Denton principles were considered by the First-Tier Tribunal Tax Chamber in Clarke v Revenue and Customs (PROCEDURE : Other) [2018] UKFTT 123 (TC). Here we look at two particular parts of the judgment: (i) the relevance of reliance on an advisor; whether a litigant in person should be treated di...