55Hearings in casesS
(1)Tribunal rules may make provision about hearings in a case before the Tax Tribunals.
(2)Rules making provision as described in subsection (1) may (in particular)—
(a)provide for certain matters to be dealt with—
(i)without a hearing,
(ii)at a private hearing,
(iii)at a public hearing,
(b)require notice to be given of a hearing (and for the timing of such notice),
(c)specify persons who may—
(i)appear on behalf of a party in a case,
(ii)attend a hearing in order to provide support to a party or witness in a case,
(d)specify circumstances in which particular persons may appear or be represented at a hearing,
(e)specify circumstances in which a hearing may go ahead—
(i)at the request of a party in a case despite no notice of it having been given to another party in the case,
(ii)in the absence of a particular member chosen to exercise the function of deciding any matter in a case,
(f)enable two or more sets of proceedings to be taken concurrently at a hearing in certain circumstances,
(g)allow for an adjournment of a hearing for the purpose of giving the parties in a case an opportunity to use a process of negotiation or mediation for resolving a dispute to which the case relates,
(h)allow for the imposition of reporting restrictions for particular reasons arising in a case.
Commencement Information
I1S. 55 in force at 7.11.2014 by S.S.I. 2014/278, art. 2, sch.