Market leading insight for tax experts
View online issue

Reader feedback: The problems with trying to apply the GLO procedures to rule 18

Dear Sir

KPMG suggest (‘The challenges of multi-party litigation’ Tax Journal dated 8 February 2013) that rule 18 of the First-tier Tribunal (Tax Chamber) Rules [SI 2009/283] the lead case rule would be more effective if it copied the High Court Group Litigation Order by (i) naming all parties and (ii) by imposing compulsory costs sharing.

The GLO is a mandatory consolidation in which all the cases are still before the court albeit on a tightly-managed basis and with joint representation. Rule 18 by contrast is not a consolidation but an enforced ‘representative’ form...

If you or your firm subscribes to, please click the login box below:

If you do not subscribe but are a registered user, please enter your details in the following boxes:

Alternatively, you can register free of charge to read a limited amount of subscriber content per month.
Once you have registered, you will receive an email directing you back to read this article in full.
Please reach out to customer services at +44 (0) 330 161 1234 or '' for further assistance.