PART 1Introduction

Citation, commencement, application and interpretation1

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.

2

These Rules apply to proceedings before the Tribunal which have been allocated to the Tax Chamber by the First-tier Tribunal and Upper Tribunal (Chambers) Order 20082.

3

In these Rules—

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

  • “appellant” means—

    1. a

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

    2. b

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

    3. 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);

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

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

  • “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;

  • “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;

  • “HMRC” means Her Majesty’s Revenue and Customs and includes the Serious Organised Crime Agency when carrying out functions under section 317 of the Proceeds of Crime Act 20023;

  • “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;

  • “respondent” means—

    1. a

      HMRC, where the appellant (or one of them) is not HMRC;

    2. b

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

    3. c

      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);

  • “Tax Chamber” means the Tax Chamber of the First-tier Tribunal established by the First-tier Tribunal and Upper Tribunal (Chambers) Order 2008;

  • “Tribunal” means the First-tier Tribunal.

Overriding objective and parties’ obligation to co-operate with the Tribunal2

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 arbitration3

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 19964 does not apply to proceedings before the Tribunal.