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

Type Statutory-Instrument
Publication 2009-02-05
Last updated 2026-03-02
State In force
Department King's Printer of Acts of Parliament
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60

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))

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

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