The Personal Representative of Mr Peter Ball (Deceased) and/or The Executors of the Estate of Mr Peter Ball (Deceased) v The Commissioners for HM Revenue and Customs: 2400041/2021
JUDGMENT
The claim is struck out.REASONS
[1]By a letter dated 20 September 2023 the Tribunal gave the claimant an opportunity to make representations or to request a hearing, as to why the claim should not be struck out because: the Tribunal has been reliably informed that the claimant is deceased; there has been no contact with the Tribunal from the claimant’s personal representatives or the executors of his estate; there has been no reply to the Tribunal’s letter dated 29 March 2023, regarding the continuance or otherwise of the claim; the Tribunal has no further or alternative means of contacting the claimant’s personal representatives or the executors of his estate save for the above postal address which is understood to be the claimant’s last known residence; it appears that the claim is not being actively pursued.[2]The claimant has failed to make representations in writing, or has failed to make any sufficient representations, why this should not be done or to request a hearing. The claim is therefore struck out.