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

[F1Coronavirus temporary rule (decisions without a hearing)U.K.

This section has no associated Explanatory Memorandum

5A.—(1) Notwithstanding anything in rule 24(2) (basic cases), rule 26(7) (further steps in a default paper case) and rule 29 (determination with or without a hearing), the Tribunal may make a decision which disposes of proceedings without a hearing if the Tribunal considers that the conditions in paragraph (2) are satisfied.

(2) The conditions are—

(a)the matter is urgent;

(b)it is not reasonably practicable for there to be a hearing (including a hearing where the proceedings would be conducted wholly or partly as video proceedings or audio proceedings); and

(c)it is in the interests of justice to do so.

(3) This rule does not prejudice any power of the Tribunal to make a decision which disposes of proceedings without a hearing otherwise than under this rule.]

Textual Amendments