Market leading insight for tax experts
View online issue

Case Numbering and Citations

Peter Kempster, a Judge in the Tax Chamber of the First-tier Tribunal, explains the system for case numbering and citations in the new Tax Tribunal

 
Peter Kempster a Judge in the Tax Chamber of the First-tier Tribunal explains the system for case numbering and citations in the new Tax Tribunal
 
Readers will be aware that on 1 April 2009 the functions of the former four tax tribunals (General Commissioners Special Commissioners VAT & Duties Tribunal and s 706 & s 704 Tribunal) were brought together in the jurisdiction of the new Tax Chamber of the First-tier Tribunal. (See for example Order in Court in Issue 955 of The Tax Journal.) The purpose of this article is to explain the case numbering and citation system that will be employed...

If you or your firm subscribes to Taxjournal.com, 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 'customer.services@lexisnexis.co.uk' for further assistance.
EDITOR'S PICKstar
Top