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

Notice of hearings

This section has no associated Explanatory Memorandum

31.—(1) The Tribunal must give each party entitled to attend a hearing reasonable notice of the time and place of any hearing (including any adjourned or postponed hearing) and any changes to the time and place of any hearing.

(2) In relation to a hearing to consider the disposal of proceedings, the period of notice under paragraph (1) must be at least 14 days except that the Tribunal may give less than 14 days’ notice—

(a)with the parties’ consent; or

(b)in urgent or exceptional circumstances.