Case management before the tribunal

Appeals to the FTT generally fall into the categories of default paper basic standard and complex cases and the burden of proof is generally on the appellant. Default paper cases are typically disposed of without a hearing and the appellant will prepare a written reply within 30 days of receiving HMRC’s statement of case. Basic cases normally proceed directly to a hearing without a statement of case and HMRC must notify the appellant of the grounds as soon as reasonably practicable. The procedure for standard and complex cases is largely the same but complex cases can be transferred to the Upper Tribunal if there is legal complexity or large sums involved. Once the appeal has been categorised directions will be issued but the appellant can request bespoke directions to accommodate the circumstances of the case. In contrast to general civil litigation parties only...