Death, insolvency or incapacity of a party
31.—(1) Where a party dies, becomes insolvent, or becomes subject to a legal incapacity, while an application is under consideration, a person claiming to represent that party or that party’s estate may apply to be a party to the cause under rule 32(3).
(2) For the purposes of paragraph (1) a person is insolvent if—
(a)the person’s estate is sequestrated;
(b)the person has granted a trust deed for creditors;
(c)the person is the subject of any other kind of arrangement analogous to those described in sub-paragraphs (a) and (b), anywhere in the world; or
(d)the person is a non-natural person who has been wound up or in receivership.
(3) The First-tier Tribunal may continue to consider and determine the application despite the death, insolvency or legal incapacity of any party.