YOU CAN’T DELIBERATELY DECIDE TO IGNORE COURT (OR TRIBUNAL) DIRECTIONS: HMRC INVOLVED IN “CONTUMELIOUS” CONDUCT, ITS (LATE) APOLOGY GIVEN LITTLE WEIGHT

Here we have a case of a litigant (the HMRC no less) making a deliberate decision to ignore Tribunal directions.  It then attempted to justify that decision by stating  "That was a deliberate and proportionate case management decision, taken in light of the procedural history of this appeal."  All o...