The Tribunal Procedure (First-tier Tribunal) (Tax Chamber) Rules 2009 No. 273 (L. 1)

PART 3 Procedure before the Tribunal

CHAPTER 1 Starting proceedings and allocation of cases to categories

Proceedings without notice to a respondent

19.  If a case or matter is to be determined without notice to or the involvement of a respondent—

(a) any provision in these Rules requiring a document to be provided by or to a respondent; and

(b) any other provision in these Rules permitting a respondent to participate in the proceedings

does not apply to that case or matter.