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

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  1. Introductory Text

  2. PART 1 Introduction

    1. 1.Citation, commencement, application and interpretation

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

    3. 3.Alternative dispute resolution and arbitration

  3. PART 2 General powers and provisions

    1. 4.Delegation to staff

    2. 5.Case management powers

    3. 5A.Coronavirus temporary rule (decisions without a hearing)

    4. 6.Procedure for applying for and giving directions

    5. 7.Failure to comply with rules etc.

    6. 8.Striking out a party's case

    7. 9.Substitution and addition of parties

    8. 10.Orders for costs

    9. 11.Representatives

    10. 12.Calculating time

    11. 13.Sending and delivery of documents

    12. 14.Use of documents and information

    13. 15.Evidence and submissions

    14. 16.Summoning or citation of witnesses and orders to answer questions or produce documents

    15. 17.Withdrawal

    16. 18.Lead cases

  4. PART 3 Procedure before the Tribunal

    1. CHAPTER 1 Starting proceedings and allocation of cases to categories

      1. 19.Proceedings without notice to a respondent

      2. 20.Starting appeal proceedings

      3. 21.Starting proceedings by originating application or reference

      4. 22.Hardship applications

      5. 23.Allocation of cases to categories

    2. CHAPTER 2 Procedure after allocation of cases to categories

      1. 24.Basic cases

      2. 25.Respondent's statement of case

      3. 26.Further steps in a Default Paper case

      4. 27.Further steps in a Standard or Complex case

      5. 28.Transfer of Complex cases to the Upper Tribunal

    3. CHAPTER 3 Hearings

      1. 29.Determination with or without a hearing

      2. 30.Entitlement to attend a hearing

      3. 31.Notice of hearings

      4. 32.Public and private hearings

      5. 32A.Coronavirus temporary rule (recording of remote hearings)

      6. 33.Hearings in a party's absence

    4. CHAPTER 4 Decisions

      1. 34.Consent orders

      2. 35.Notice of decisions and reasons

  5. PART 4 Correcting, setting aside, reviewing and appealing Tribunal decisions

    1. 36.Interpretation

    2. 37.Clerical mistakes and accidental slips or omissions

    3. 38.Setting aside a decision which disposes of proceedings

    4. 39.Application for permission to appeal

    5. 40.Tribunal's consideration of application for permission to appeal

    6. 41.Review of a decision

    7. 42.Power to treat an application as a different type of application

  6. Signature

  7. Explanatory Note

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