The President of the FTT Tax Chamber has published a new practice statement setting out guidance for the FTT itself and for tribunal users on the practice adopted in relation to the issue of witness summonses and orders to produce documents in the Tax Chamber.
The practice statement covers various procedural aspects of applying for (and the tribunal determining and issuing) a witness summons and also notes that summonses should normally only be used where the evidence sought is relevant to the issues in the proceedings and where a witness has refused, or is considered unlikely, to attend.
The President of the FTT Tax Chamber has published a new practice statement setting out guidance for the FTT itself and for tribunal users on the practice adopted in relation to the issue of witness summonses and orders to produce documents in the Tax Chamber.
The practice statement covers various procedural aspects of applying for (and the tribunal determining and issuing) a witness summons and also notes that summonses should normally only be used where the evidence sought is relevant to the issues in the proceedings and where a witness has refused, or is considered unlikely, to attend.
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