PART IIIAPPEAL TRIBUNALS FOR TAX CREDITS
CHAPTER IAppeal tribunals
Composition of appeal tribunals9.
(1)
Subject to the following provisions of this regulation, an appeal tribunal, for the purposes of these Regulations, shall consist of a legally qualified panel member.
(2)
Subject to paragraphs (3), (4) and (6), an appeal tribunal shall consist of a legally qualified panel member, a medically qualified panel member and a panel member with a disability qualification where the issue, or one of the issues, raised on the appeal is–
(a)
(b)
whether a member of a married or unmarried couple is incapacitated for the purposes of regulation 13(1)(b)(ii) of those Regulations;
(c)
whether a child is disabled for the purposes of regulation 14(3) of those Regulations;
(d)
whether there is an entitlement under regulation 17 of those Regulations to have the severe disability element of working tax credit included in the maximum rate;
(e)
(3)
Subject to paragraph (4), an appeal tribunal shall consist of a legally qualified panel member and a financially qualified panel member where the appeal, application for a direction or penalty proceedings may require consideration by members of the appeal tribunal of issues which are, in the opinion of the President, difficult and which relate to–
(a)
profit and loss accounts, revenue accounts or balance sheets relating to any enterprise;
(b)
an income and expenditure account in the case of an enterprise not trading for profit; or
(c)
the accounts of any trust fund.
(4)
Where the composition of an appeal tribunal would fall to be prescribed under both paragraphs (2) and (3), it shall consist of a legally qualified panel member, a medically qualified panel member and a panel member with a disability qualification.
(5)
Where the composition of an appeal tribunal is prescribed under paragraph (1) or (3), the President may determine that the appeal tribunal shall include such an additional member drawn from the panel as he considers appropriate for the purposes of providing further experience for that additional panel member or for assisting the President in the monitoring of standards of decision-making by panel members.
(6)
A person shall not act as a medically qualified panel member of an appeal tribunal in any appeal if he has at any time advised or prepared a report on any person whose medical condition is relevant to the issue in the appeal, or has at any time regularly attended such a person.
Assignment of clerks to appeal tribunals10.
The Department shall assign a clerk to service each appeal tribunal and the clerk so assigned shall be responsible for summoning members of the panel to serve on the tribunal.
CHAPTER IIProcedure in connection with determination of appeals, applications for directions and penalty proceedings
Consideration and determination of appeals, applications for a direction and penalty proceedings11.
(1)
The procedure in connection with the consideration and determination of an appeal, an application for a direction or penalty proceedings shall, subject to the following provisions of these Regulations, be such as a legally qualified panel member shall determine.
(2)
A legally qualified panel member may give directions requiring a party to the proceedings to comply with any provision of these Regulations and may at any stage of the proceedings, either of his own motion or on a written application made to the clerk to the appeal tribunal by any party to the proceedings, give such directions as he may consider necessary or desirable for the just, effective and efficient conduct of the proceedings and may direct any party to the proceedings to provide such particulars or to produce such documents as may be reasonably required.
(3)
Where the clerk to the appeal tribunal is authorised to take steps in relation to the procedure of the tribunal he may give directions requiring any party to the proceedings to comply with any provision of these Regulations.
Directions concerning oral hearings12.
(1)
Where an appeal or an application for a direction is made to an appeal tribunal, the clerk to the appeal tribunal shall direct the appellant or applicant and any other party to the proceedings to notify the clerk to the appeal tribunal in writing whether he wishes to have an oral hearing of that appeal or that application, or whether he is content for that appeal or that application to proceed without an oral hearing.
(2)
A direction under paragraph (1) shall include a statement informing the appellant or applicant that, if he does not respond in writing to the direction within the period specified in paragraph (3), the appeal or application for a direction may be struck out in accordance with regulation 16.
(3)
A notification given in accordance with paragraph (1) shall be sent to the clerk to the appeal tribunal within 14 days of the date of issue of the direction under that paragraph or within such longer period as the clerk to the appeal tribunal may direct.
(4)
Where a party to the proceedings notifies the clerk to the appeal tribunal in accordance with paragraph (3) that he wishes to have an oral hearing of the appeal or application for a direction, the appeal tribunal shall hold an oral hearing.
(5)
The chairman, or in the case of an appeal tribunal which has only one member, that member, may of his own motion direct that an oral hearing of the appeal or application for a direction be held if he is satisfied that such a hearing is necessary to enable the appeal tribunal to reach a decision.
Withdrawal of application for a direction or penalty proceedings13.
(1)
An application for a direction may be withdrawn by the applicant, or penalty proceedings may be withdrawn by the Board, at any time before that application is, or those proceedings are, determined, either–
(a)
at an oral hearing; or
(b)
by giving notice in writing of withdrawal to the clerk to the appeal tribunal.
(2)
If an application for a direction is, or penalty proceedings are, withdrawn in accordance with paragraph (1)(a), the clerk to the appeal tribunal shall send notice in writing to any party to the proceedings who is not present when the application for a direction is, or penalty proceedings are, withdrawn, informing him that the application for a direction has, or the penalty proceedings have, been withdrawn.
(3)
If an application for a direction is, or penalty proceedings are, withdrawn in accordance with paragraph (1)(b), the clerk to the appeal tribunal shall send notice in writing to every party to the proceedings informing them that the application for a direction has, or penalty proceedings have, been withdrawn.
Non-disclosure of medical advice or evidence14.
(1)
Where, in connection with an appeal, an application for a direction or penalty proceedings, there is medical advice or medical evidence relating to a person which has not been disclosed to him and in the opinion of a legally qualified panel member, the disclosure to that person of that advice or evidence would be harmful to his health, such advice or evidence shall not be required to be disclosed to that person.
(2)
Advice or evidence such as is mentioned in paragraph (1)–
(a)
shall not be disclosed to any person acting for or representing the person to whom it relates;
(b)
shall not be disclosed to a joint claimant of the person to whom it relates or any person acting for or representing that joint claimant;
(c)
in a case where a claim for a tax credit is made by reference to the disability of a person other than the claimant or joint claimant and the advice or evidence relates to that other person, shall not be disclosed to the claimant, joint claimant or any person acting for or representing the claimant or joint claimant,
unless a legally qualified panel member is satisfied that it is in the interests of the person to whom the advice or evidence relates to do so.
(3)
A tribunal shall not be precluded from taking into account for the purposes of the determination advice or evidence which has not been disclosed to a person under the provisions of paragraph (1) or (2).
Summoning of witnesses and administration of oaths15.
(1)
A chairman or, in the case of an appeal tribunal which has only one member, that member, may by summons require any person in Northern Ireland to attend as a witness at a hearing of an appeal, an application for a direction or penalty proceedings, at such time and place as shall be specified in the summons and, subject to paragraph (2), at the hearing to answer any question or produce any documents in his custody or under his control which relate to any matter in question in that appeal, application or those proceedings but–
(a)
no person shall be required to attend in obedience to such summons unless he has been given at least 14 days' notice of the hearing or, if less than 14 days' notice is given, he has informed the tribunal that the notice given is sufficient; and
(b)
no person shall be required to attend and give evidence or to produce any document in obedience to such summons unless the necessary expenses of attendance are paid or tendered to him.
(2)
No person shall be compelled to give any evidence or produce any document or other material that he could not be compelled to give or produce on a trial of an action in a court of law in Northern Ireland.
(3)
In exercising the powers conferred by this regulation, the chairman, or in the case of an appeal tribunal which has only one member, that member, shall take into account the need to protect any matter that relates to intimate personal or financial circumstances, is commercially sensitive, consists of information communicated or obtained in confidence or concerns national security.
(4)
Every summons issued under this regulation shall contain a statement to the effect that the person in question may apply in writing to the chairman or, in the case of an appeal tribunal which has only one member, that member, to vary or set aside the summons.
(5)
A chairman, or in the case of an appeal tribunal which has only one member, that member, may require any witness, including a witness summoned under the powers conferred by this regulation, to give evidence on oath and for that purpose there may be administered an oath in due form.
CHAPTER IIIStriking out appeals and applications for a direction
Cases which may be struck out16.
(1)
Subject to paragraphs (2) and (3), a case may be struck out by the clerk to the appeal tribunal–
(a)
for want of prosecution including an appeal not made within the time specified in section 39(1) of the Act and in these Regulations; or
(b)
subject to regulation 12(4), for failure of the appellant or applicant to comply with a direction given under these Regulations where the appellant or applicant has been notified that failure to comply with the direction could result in the case being struck out.
(2)
Where the clerk to the appeal tribunal determines to strike out the case, he shall notify the appellant or applicant that his case has been struck out and of the procedure for reinstatement of the case as specified in regulation 17.
(3)
The clerk to the appeal tribunal may refer any matter for determination under this regulation to a legally qualified panel member for decision by the panel member rather than the clerk to the appeal tribunal.
Reinstatement of struck out cases17.
(1)
The clerk to the appeal tribunal may reinstate a case which has been struck out in accordance with regulation 16(1)(b) where–
(a)
the appellant or applicant has made representations or, as the case may be, further representations to him in support of his case with reasons why he considers that his case should not have been struck out;
(b)
the representations are made in writing within one month of the order to strike out the case being issued; and
(c)
the clerk to the appeal tribunal is satisfied in the light of those representations that there are reasonable grounds for reinstating the case,
but if the clerk to the appeal tribunal is not satisfied that there are reasonable grounds for reinstatement a legally qualified panel member shall consider whether the case should be reinstated in accordance with paragraph (2).
(2)
A legally qualified panel member may reinstate a case which has been struck out in accordance with regulation 16 where–
(a)
the appellant or applicant has made representations or, as the case may be, further representations in support of his case with reasons why he considers that his case should not have been struck out, to the clerk to the appeal tribunal, in writing within one month of the order to strike out the case being issued, and that panel member is satisfied in the light of those representations that there are reasonable grounds for reinstating the case;
(b)
that panel member is satisfied that the case is not a case which may be struck out under regulation 16; or
(c)
that panel member is satisfied that notwithstanding that the case is one which may be struck out under regulation 16, it is not in the interests of justice for the case to be struck out.
CHAPTER IVOral hearings
Procedure at oral hearings18.
(1)
Subject to the following provisions of this Part, the procedure for an oral hearing shall be such as the chairman, or in the case of an appeal tribunal which has only one member, such as that member, shall determine.
(2)
Except where paragraph (4) applies, not less than 14 days' notice (beginning with and including the day on which notice is given and ending on the day before the hearing of the appeal or application for a direction is to take place) of the time and place of any oral hearing of an appeal or an application for a direction shall be given to every party to the proceedings.
(3)
If such notice has not been given to a person to whom it should have been given under the provisions of paragraph (2) the hearing may proceed only with the consent of that person.
(4)
Any party to the proceedings may waive his right under paragraph (2) to receive not less than 14 days' notice of the time and place of any oral hearing by giving notice to the clerk to the appeal tribunal.
(5)
If a party to the proceedings to whom notice has been given under paragraph (2) fails to appear at the hearing the chairman or, in the case of an appeal tribunal which has only one member, that member, may, having regard to all the circumstances including any explanation offered for the absence–
(a)
proceed with the hearing notwithstanding his absence; or
(b)
give such directions with a view to the determination of the appeal or application for a direction as he may think proper.
(6)
If a party to the proceedings has waived his right to be given notice under paragraph (2) the chairman or, in the case of an appeal tribunal which has only one member, that member, may proceed with the hearing notwithstanding his absence.
(7)
An oral hearing of an appeal, application for a direction or penalty proceedings shall be in public except where the chairman or, in the case of an appeal tribunal which has only one member, that member, is satisfied that it is necessary to hold the hearing, or part of the hearing, in private–
(a)
in the interests of national security, morals, public order or children;
(b)
for the protection of private or family life of one or more parties to the proceedings; or
(c)
in special circumstances, because publicity would prejudice the interests of justice.
(8)
At an oral hearing–
(a)
any party to the proceedings shall be entitled to be present and be heard; and
(b)
the following persons may be present by means of a live television link–
(i)
any party to the proceedings or his representative or both, or
(ii)
where an appeal tribunal consists of more than one member, a tribunal member other than the chairman,
provided that the chairman or, in the case of an appeal tribunal which has only one member, that member, gives permission and the appellant, the applicant for a direction or the person who is subject to penalty proceedings consents.
(9)
A person who has the right to be heard at a hearing may be accompanied and may be represented by another person whether having professional qualifications or not and, for the purposes of the proceedings at the hearing, any such representative shall have all the rights and powers to which the person whom he represents is entitled.
(10)
The following persons shall also be entitled to be present at an oral hearing (whether or not it is otherwise in private) but shall take no part in the proceedings–
(a)
the President;
(b)
any person undergoing training as a panel member or as a clerk to an appeal tribunal;
(c)
any person acting on behalf of the President in the training or supervision of panel members or in the monitoring of standards of decision-making by panel members; and
(d)
with the leave of the chairman or, in the case of an appeal tribunal which has only one member, with the leave of that member, any other person.
(11)
Nothing in paragraph (10) affects the rights of–
(a)
any person mentioned in sub-paragraphs (a) and (b) of that paragraph where he is sitting as a member of the tribunal or acting as its clerk; or
(b)
the clerk to the tribunal,
and nothing in this regulation prevents the presence at an oral hearing of any witness or of any person whom the chairman or, in the case of an appeal tribunal which has only one member, that member, permits to be present in order to assist the appeal tribunal or the clerk.
(12)
Any person entitled to be heard at an oral hearing may address the tribunal, may give evidence, may call witnesses and may put questions directly to any other person called as a witness.
(13)
For the purpose of arriving at its decision an appeal tribunal shall, and for the purpose of discussing any question of procedure may, notwithstanding anything contained in these Regulations, order all persons not being members of the tribunal, other than the person acting as clerk to the appeal tribunal, to withdraw from the hearing except that–
(a)
the President or any other person mentioned in paragraph (10)(c); and
(b)
with the leave of the chairman or, in the case of an appeal tribunal which has only one member, with the leave of that member, any person mentioned in paragraph (10)(b) or (d),
may remain present at any such sitting.
(14)
In this regulation “live television link” means a live television link or other facilities which allow a person who is not physically present at an oral hearing to see and hear the proceedings and be seen and heard by those physically present.
Manner of providing expert assistance19.
(1)
Where an appeal tribunal requires one or more experts to provide assistance to it in dealing with a question of fact of special difficulty under Article 8(4) of the Order, such an expert shall, if the chairman or, in the case of an appeal tribunal which has only one member, that member, so requests, attend at the hearing and give evidence.
(2)
If the chairman or, in the case of an appeal tribunal which has only one member, that member, considers it appropriate the expert shall enquire into and provide a written report on the question to be dealt with in accordance with paragraph (1).
(3)
A copy of any written report received from an expert in accordance with paragraph (2) shall be supplied to every party to the proceedings.
Postponement and adjournment20.
(1)
Where a person to whom–
(a)
notice of an oral hearing is given; or
(b)
in the case of penalty proceedings, a summons has been issued under paragraph 3(2) of Schedule 2 to the Act,
wishes to request a postponement of that hearing he shall do so in writing to the clerk to the appeal tribunal stating his reasons for the request, and the clerk to the appeal tribunal may grant or refuse the request as he thinks fit or may pass the request to a legally qualified panel member who may grant or refuse the request as he thinks fit.
(2)
Where the clerk to the appeal tribunal or, as the case may be, the legally qualified panel member refuses a request to postpone the hearing he shall–
(a)
notify in writing the person making the request of the refusal; and
(b)
place before the appeal tribunal at the hearing both the request for the postponement and notification of its refusal.
(3)
The legally qualified panel member or the clerk to the appeal tribunal may of his own motion at any time before the beginning of the hearing postpone the hearing.
(4)
An oral hearing may be adjourned by the appeal tribunal at any time on the application of any party to the proceedings or of its own motion.