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

PART 1 U.K. Introduction

Citation, commencement, application and interpretation U.K.

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 Her 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; and

(b)

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

[F7 “IPSA” means the Independent Parliamentary Standards Authority;]

[F7 “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;

[F8 “respondent” means—

(a)

in a case other than an MP expenses case [F9 or 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; F10 ...

(ba)

[F11 in a devolved Welsh case—

(i)

WRA, where WRA is not an appellant;

(ii)

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

(d)

in any case, a person substituted or added as a respondent under rule 9 (substitution and addition of parties);]

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

F12 ...

“Tribunal” means the First-tier Tribunal F13 ...

[F4 “WRA” means the Welsh Revenue Authority.]

Textual Amendments

F1 Rule 1(2) substituted (29.11.2010) by The Tribunal Procedure (Amendment No. 3) Rules 2010 (S.I. 2010/2653), rules 1, 6(2)

F2 Words in rule 1(3) inserted (1.4.2013) by The Tribunal Procedure (Amendment) Rules 2013 (S.I. 2013/477), rules 1(2)(c), 34(a)

F3 Words in rule 1(3) inserted (29.11.2010) by The Tribunal Procedure (Amendment No. 3) Rules 2010 (S.I. 2010/2653), rules 1, 6(3)(a)

F4 Words in rule 1(3) inserted (21.12.2017) by The Tribunal Procedure (Amendment No. 2) Rules 2017 (S.I. 2017/1168), rules 1, 8(a)

F5 Words in rule 1(3) inserted (1.4.2013) by The Tribunal Procedure (Amendment) Rules 2013 (S.I. 2013/477), rules 1(2)(c), 34(b)

F6 Words in rule 1(3) substituted (29.11.2010) by The Tribunal Procedure (Amendment No. 3) Rules 2010 (S.I. 2010/2653), rules 1, 6(3)(b)

F7 Words in rule 1(3) inserted (29.11.2010) by The Tribunal Procedure (Amendment No. 3) Rules 2010 (S.I. 2010/2653), rules 1, 6(3)(c)

F8 Words in rule 1(3) substituted (29.11.2010) by The Tribunal Procedure (Amendment No. 3) Rules 2010 (S.I. 2010/2653), rules 1, 6(3)(d)

F9 Words in rule 1(3) inserted (21.12.2017) by The Tribunal Procedure (Amendment No. 2) Rules 2017 (S.I. 2017/1168), rules 1, 8(b)(i)

F10 Word in rule 1(3) omitted (21.12.2017) by virtue of The Tribunal Procedure (Amendment No. 2) Rules 2017 (S.I. 2017/1168), rules 1, 8(b)(ii)

F11 Words in rule 1(3) inserted (21.12.2017) by The Tribunal Procedure (Amendment No. 2) Rules 2017 (S.I. 2017/1168), rules 1, 8(b)(iii)

F12 Words in rule 1(3) omitted (1.4.2011) by virtue of The Tribunal Procedure (Amendment) Rules 2011 (S.I. 2011/651), rules 1(2)(a), 5(2)

F13 Full stop in rule 1(3) omitted (21.12.2017) by virtue of The Tribunal Procedure (Amendment No. 2) Rules 2017 (S.I. 2017/1168), rules 1, 8(c)

Overriding objective and parties' obligation to co-operate with the Tribunal U.K.

2.—(1) The overriding objective of these Rules is to enable the Tribunal to deal with cases fairly and justly.

(2) Dealing with a case fairly and justly includes—

(a) dealing with the case in ways which are proportionate to the importance of the case, the complexity of the issues, the anticipated costs and the resources of the parties;

(b) avoiding unnecessary formality and seeking flexibility in the proceedings;

(c) ensuring, so far as practicable, that the parties are able to participate fully in the proceedings;

(d) using any special expertise of the Tribunal effectively; and

(e) avoiding delay, so far as compatible with proper consideration of the issues.

(3) The Tribunal must seek to give effect to the overriding objective when it—

(a) exercises any power under these Rules; or

(b) interprets any rule or practice direction.

(4) Parties must—

(a) help the Tribunal to further the overriding objective; and

(b) co-operate with the Tribunal generally.

Alternative dispute resolution and arbitration U.K.

3.—(1) The Tribunal should seek, where appropriate—

(a) to bring to the attention of the parties the availability of any appropriate alternative procedure for the resolution of the dispute; and

(b) if the parties wish and provided that it is compatible with the overriding objective, to facilitate the use of the procedure.

(2) Part 1 of the Arbitration Act 1996 M1 does not apply to proceedings before the Tribunal.

Marginal Citations

M1 1996 c.23.