The Tribunal Procedure (First-tier Tribunal) (Tax Chamber) Rules 2009 No. 273 (L. 1)

PART 3 U.K. Procedure before the Tribunal

CHAPTER 3 U.K. Hearings

Entitlement to attend a hearing U.K.

30.  Subject to rules 19 (proceedings without notice to a respondent) and 32(4) (exclusion from a hearing), each party to proceedings is entitled to attend a hearing.