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

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  1. Introductory Text

  2. PART 1

    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

    1. 4.Delegation to staff

    2. 5.Case management powers

    3. 6.Procedure for applying for and giving directions

    4. 7.Failure to comply with rules etc.

    5. 8.Striking out a party’s case

    6. 9.Substitution and addition of parties

    7. 10.Orders for costs

    8. 11.Representatives

    9. 12.Calculating time

    10. 13.Sending and delivery of documents

    11. 14.Use of documents and information

    12. 15.Evidence and submissions

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

    14. 17.Withdrawal

    15. 18.Lead cases

  4. PART 3 Tribunal

    1. CHAPTER 1

      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

      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

      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. 33.Hearings in a party’s absence

    4. CHAPTER 4

      1. 34.Consent orders

      2. 35.Notice of decisions and reasons

  5. PART 4 Tribunal

    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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