The Tribunal Procedure (First-tier Tribunal) (Tax Chamber) Rules 2009
Rule 4(2) omitted (21.7.2020) by virtue of The Tribunal Procedure (Amendment) Rules 2020 (S.I. 2020/651), rules 1(1), 7(2)(b)
Words in rule 4(3) omitted (21.7.2020) by virtue of The Tribunal Procedure (Amendment) Rules 2020 (S.I. 2020/651), rules 1(1), 7(2)(c)
Rule 32A(4) inserted (temp.) (21.7.2020) by virtue of The Tribunal Procedure (Amendment) Rules 2020 (S.I. 2020/651), rules 1(1), 7(3) (with rule 1(2))
Words in rule 1(3) substituted (6.4.2023) by The Tribunal Procedure (Amendment) Rules 2023 (S.I. 2023/327), rules 1, 3(2)
Words in rule 1(3) inserted (6.4.2024) by The Tribunal Procedure (Amendment) Rules 2024 (S.I. 2024/364), rules 1, 2(2)(c)
Word in rule 1(3) omitted (6.4.2024) by virtue of The Tribunal Procedure (Amendment) Rules 2024 (S.I. 2024/364), rules 1, 2(2)(a)
Word in rule 1(3) inserted (6.4.2024) by The Tribunal Procedure (Amendment) Rules 2024 (S.I. 2024/364), rules 1, 2(2)(b)
Words in rule 38(1) inserted (30.5.2025) by The Tribunal Procedure (Amendment) Rules 2025 (S.I. 2025/561), rules 1, 6(2)
Words in art. 35(2) substituted (2.3.2026) by The Tribunal Procedure and Employment Tribunal Procedure (Amendment) Rules 2026 (S.I. 2026/115), rules 1(2), 4(2)(a)(i)
Words in art. 35(2) omitted (2.3.2026) by virtue of The Tribunal Procedure and Employment Tribunal Procedure (Amendment) Rules 2026 (S.I. 2026/115), rules 1(2), 4(2)(a)(ii)
Word in art. 35(3) substituted (2.3.2026) by The Tribunal Procedure and Employment Tribunal Procedure (Amendment) Rules 2026 (S.I. 2026/115), rules 1(2), 4(2)(b)
Words in art. 35(5) substituted (2.3.2026) by The Tribunal Procedure and Employment Tribunal Procedure (Amendment) Rules 2026 (S.I. 2026/115), rules 1(2), 4(2)(d)
Words in art. 35(6) substituted (2.3.2026) by The Tribunal Procedure and Employment Tribunal Procedure (Amendment) Rules 2026 (S.I. 2026/115), rules 1(2), 4(2)(e)(i)
Words in art. 35(6) omitted (2.3.2026) by virtue of The Tribunal Procedure and Employment Tribunal Procedure (Amendment) Rules 2026 (S.I. 2026/115), rules 1(2), 4(2)(e)(ii)
Coronavirus temporary rule (decisions without a hearing)
5A
- (1) Notwithstanding anything in rule 24(2) (basic cases), rule 26(7) (further steps in a default paper case) and rule 29 (determination with or without a hearing), the Tribunal may make a decision which disposes of proceedings without a hearing if the Tribunal considers that the conditions in paragraph (2) are satisfied.
- (2) The conditions are—
- (a) the matter is urgent;
- (b) it is not reasonably practicable for there to be a hearing (including a hearing where the proceedings would be conducted wholly or partly as video proceedings or audio proceedings); and
- (c) it is in the interests of justice to do so.
- (3) This rule does not prejudice any power of the Tribunal to make a decision which disposes of proceedings without a hearing otherwise than under this rule.
Procedure for applying for and giving directions
Failure to comply with rules etc.
Striking out a party's case
Substitution and addition of parties
Orders for costs
Representatives
Calculating time
Sending and delivery of documents
Use of documents and information
Evidence and submissions
Summoning or citation of witnesses and orders to answer questions or produce documents
Withdrawal
Lead cases
Coronavirus temporary rule (recording of remote hearings)
32A
- (1) In the circumstances set out in paragraph (3), the Tribunal must direct that the hearing be recorded, if practicable.
- (2) Where the Tribunal has made a direction under paragraph (1), it may direct the manner in which the hearing must be recorded.
- (3) The circumstances referred to in paragraph (1) are that the hearing, or part of it, is—
- (a) held in private under rule 32(2A); or
- (b) only treated as held in public by virtue of a media representative being able to access the proceedings remotely while they are taking place.
- (4) On the application of any person, any recording made pursuant to a direction under paragraph (1) is to be accessed with the consent of the Tribunal in such manner as the Tribunal may direct.
Hearings in a party's absence
Reading this document does not replace reading the official text published on legislation.gov.uk. Contains public sector information licensed under the Open Government Licence v3.0. We assume no responsibility for any inaccuracies arising from the conversion of the original CLML XML to this format.
This text is published under legislation.gov.uk's own terms of reuse, not a Legalize or public-domain licence.
legislation.gov.uk
Open Government Licence v3.0 (attribution required)
© Crown and database right. Derived from content available under the Open Government Licence v3.0 from legislation.gov.uk.