The Tribunal Procedure (First-tier Tribunal) (Tax Chamber) Rules 2009
PART 1Introduction
1Citation, commencement, application and interpretation
2Overriding objective and parties' obligation to co-operate with the Tribunal
3Alternative dispute resolution and arbitration
PART 2General powers and provisions
4Delegation to staff
5Case management powers
5ACoronavirus temporary rule (decisions without a hearing)
6Procedure for applying for and giving directions
7Failure to comply with rules etc.
8Striking out a party's case
9Substitution and addition of parties
10Orders for costs
11Representatives
12Calculating time
13Sending and delivery of documents
14Use of documents and information
15Evidence and submissions
16Summoning or citation of witnesses and orders to answer questions or produce documents
17Withdrawal
18Lead cases
PART 3Procedure before the Tribunal
CHAPTER 1Starting proceedings and allocation of cases to categories
19Proceedings without notice to a respondent
20Starting appeal proceedings
21Starting proceedings by originating application or reference
22Hardship applications
23Allocation of cases to categories
CHAPTER 2Procedure after allocation of cases to categories
24Basic cases
25Respondent's statement of case
26Further steps in a Default Paper case
27Further steps in a Standard or Complex case
28Transfer of Complex cases to the Upper Tribunal
CHAPTER 3Hearings
29Determination with or without a hearing
30Entitlement to attend a hearing
31Notice of hearings
32Public and private hearings
32ACoronavirus temporary rule (recording of remote hearings)
33Hearings in a party's absence
CHAPTER 4Decisions
34Consent orders
35Notice of decisions and reasons
PART 4Correcting, setting aside, reviewing and appealing Tribunal decisions
36Interpretation
37Clerical mistakes and accidental slips or omissions
38Setting aside a decision which disposes of proceedings
39Application for permission to appeal
40Tribunal's consideration of application for permission to appeal
41Review of a decision
42Power to treat an application as a different type of application

2009 No. 273 (L. 1)

Tribunals And Inquiries

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

Made

Laid before Parliament

Coming into force

After consulting in accordance with paragraph 28(1) of Schedule 5 to the Tribunals, Courts and Enforcement Act 2007 M1, the Tribunal Procedure Committee has made the following Rules in exercise of the power conferred by sections 9(3), 22 and 29(3) of, and Schedule 5 to, that Act.

The Lord Chancellor has allowed the Rules in accordance with paragraph 28(3) of Schedule 5 to the Tribunals, Courts and Enforcement Act 2007.

Annotations:
Marginal Citations