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New practice direction on case allocation in the FTT

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The president of the First-tier Tribunal Tax Chamber has published a new Practice Direction, setting out guidance for the allocation of cases to the four categories in the FTT. When the FTT receives a notice of appeal, rule 23 of the FTT Tribunal Procedure Rules (SI 2009/273) requires the tribunal to allocate the case to one of the following four categories, as summarised in the Practice Direction:

  • Default paper cases (cases which are normally disposed of without a hearing): applies to appeals against penalties amounting in aggregate to no more than £500.
  • Basic cases (cases usually disposed of after a hearing with minimal exchange of documents before the hearing) that applies to:
    • appeals against most penalties;
    • appeals against information notices or PAYE coding notices;
    • applications for permission to make or notify a late appeal;
    • hardship applications in VAT or other indirect tax cases;
    • applications for a closure notice; and
    • applications for postponement of tax.
  • Standard cases (cases which are subject to more detailed case management): applies to any case that is not allocated to any of the other categories.
  • Complex cases (cases to which special rules apply in relation to costs and eligibility to transfer to the Upper Tribunal) that applies to cases that:
    • require voluminous or complex evidence or lengthy (i.e. more than five-day) hearings;
    • involve a complex or important principle or issue; or
    • involve a large financial sum, i.e. at least £750,000 (for direct tax disputes) or £2m (for indirect tax disputes).
Issue: 1577
Categories: News