All tribunal activities continued on an upward trajectory between April to June (Q1) this year, though they are still not at pre-Covid levels, according to figures from the Ministry of Justice.

In the same period, 1,300 case were dealt with but the outstanding caseload increased by 84% to 46,000. This is the second highest number of cases seen in any quarter since 2009.

This upward trend is likely to continue as the Treasury and HMRC increase action against umbrella companies using potentially fraudulent VAT schemes and clamp down on tax avoidance.