Where separate appeals relate to similar issues, rule 18 of the Tribunal Procedure Rules allows the tribunal to designate an appeal as a lead case, with other appeals that raise common or related issues of fact or law being stayed behind that lead case. While this avoids the need to have separate hearings and the risk of conflicting decisions on the same points, taxpayers should make sure they have sufficient information on the lead case and are comfortable to be bound by it before applying for or agreeing to a rule 18 direction.
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Where separate appeals relate to similar issues, rule 18 of the Tribunal Procedure Rules allows the tribunal to designate an appeal as a lead case, with other appeals that raise common or related issues of fact or law being stayed behind that lead case. While this avoids the need to have separate hearings and the risk of conflicting decisions on the same points, taxpayers should make sure they have sufficient information on the lead case and are comfortable to be bound by it before applying for or agreeing to a rule 18 direction.
If you are not a subscriber, subscribe now to read this content.
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