The FTT Tax Chamber’s provisional practice statement on the categorisation of tax cases has been extended and will apply for a further six months until 23 March 2021. The original practice statement, issued on 23 March 2020 and coinciding with the introduction of lockdown measures across the UK, set out increased thresholds for appeals that would be categorised as default paper cases during an initial six-month period, to help the chamber manage its workload during the pandemic.
This means that, until 23 March 2021, the following cases will automatically be allocated to the default paper category:
appeals against penalties of no more than £20,000 for late payment of taxes or duties; and
appeals against penalties of no more than £20,000 for late filing of returns, statements, accounts or documents and late submission of notices of being chargeable to tax.
The threshold was previously £2,000. The benefit of the higher threshold is that more cases can be decided without waiting for the end of the pandemic: it is quicker and easier to organise and decide a default paper case than an appeal which requires a hearing.
The FTT Tax Chamber’s provisional practice statement on the categorisation of tax cases has been extended and will apply for a further six months until 23 March 2021. The original practice statement, issued on 23 March 2020 and coinciding with the introduction of lockdown measures across the UK, set out increased thresholds for appeals that would be categorised as default paper cases during an initial six-month period, to help the chamber manage its workload during the pandemic.
This means that, until 23 March 2021, the following cases will automatically be allocated to the default paper category:
appeals against penalties of no more than £20,000 for late payment of taxes or duties; and
appeals against penalties of no more than £20,000 for late filing of returns, statements, accounts or documents and late submission of notices of being chargeable to tax.
The threshold was previously £2,000. The benefit of the higher threshold is that more cases can be decided without waiting for the end of the pandemic: it is quicker and easier to organise and decide a default paper case than an appeal which requires a hearing.
