The Tribunal Procedure (First-tier Tribunal) (Tax Chamber) Rules 2009

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1.—(1) These Rules may be cited as the Tribunal Procedure (First-tier Tribunal) (Tax Chamber) Rules 2009 and come into force on 1st April 2009.

[F1(2) These Rules apply to proceedings before the Tax Chamber of the First-tier Tribunal.]

(3) In these Rules—

“the 2007 Act” means the Tribunals, Courts and Enforcement Act 2007;

“appellant” means—

(a)

the person who starts proceedings (whether by bringing or notifying an appeal, by making an originating application, by a reference, or otherwise);

(b)

in proceedings started jointly by more than one person, such persons acting jointly or each such person, as the context requires;

(c)

a person substituted as an appellant under rule 9 (substitution and addition of parties);

“Basic case” means a case allocated to the Basic category under rule 23 (allocation of cases to categories);

[F2“CAA case” means an application under section 563 of the Capital Allowances Act 2001;]

“Complex case” means a case allocated to the Complex category under rule 23 (allocation of cases to categories);

[F3“Compliance Officer” means the Compliance Officer for IPSA;]

“Default Paper case” means a case allocated to the Default Paper category under rule 23 (allocation of cases to categories);

[F4“devolved Welsh case” means an appeal, referral or application under—

(a)

a Measure or Act of the National Assembly for Wales; or

(b)

an instrument made under a Measure or Act of the National Assembly for Wales;]

“document” means anything in which information is recorded in any form, and an obligation under these Rules to provide or allow access to a document or a copy of a document for any purpose means, unless the Tribunal directs otherwise, an obligation to provide or allow access to such document or copy in a legible form or in a form which can be readily made into a legible form;

[F5“financial restrictions civil penalty case” means an appeal under paragraph 26(3) or 28(1) of Schedule 7 to the Counter-Terrorism Act 2008;]

“hearing” means an oral hearing and includes a hearing conducted in whole or in part by video link, telephone or other means of instantaneous two-way electronic communication;

[F6“HMRC” means [F7His Majesty’s] Revenue and Customs but also includes—

(a)

the Serious Organised Crime Agency when carrying out functions under section 317 of the Proceeds of Crime Act 2002; F8...

(b)

the Director of Border Revenue when carrying out functions under section 7 of the Borders, Citizenship and Immigration Act 2009;] [F9and]

(c)

[F10the Gambling Commission when carrying out functions under Part 3 of the Finance Act 2022 (economic crime (anti-money laundering) levy);]

[F11“IPSA” means the Independent Parliamentary Standards Authority;]

[F11“MP expenses case” means an appeal under the Parliamentary Standards Act 2009;]

“party” means a person who is (or was at the time that the Tribunal disposed of the proceedings) an appellant or respondent in proceedings before the Tribunal;

“practice direction” means a direction given under section 23 of the 2007 Act;

[F12“respondent” means—

(a)

in a case other than an MP expenses case [F13or a devolved Welsh case]—

(i)

HMRC, where HMRC is not an appellant;

(ii)

in proceedings brought by HMRC alone, a person against whom the proceedings are brought or to whom the proceedings relate;

(b)

in a MP expenses case, the Compliance Officer; F14...

(ba)

[F15in a devolved Welsh case—