New guidance has been issued on the conduct of proceedings in the Upper Tribunal. Kelly Stricklin-Coutinho (39 Essex Chambers) examines what’s changed.
The Upper Tribunal (UT) released new guidance in July 2023 which replaced the previous guidance on the conduct of proceedings in the Upper Tribunal Tax and Chancery Chamber during the Covid-19 pandemic issued in November 2021. It includes provisions on skeleton arguments bundles and the form of hearings and sets out uncomplicated but important requirements. The rules resemble requirements in other courts appropriately adapted for the UT.
Skeleton arguments
The guidance provides requirements with which skeleton arguments must comply. Broadly the requirements may be set out in two categories: those relating to formatting and those relating to the substance of the document. As to formatting most of the requirements are the same as those in para 31(1) of PD52C of...
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New guidance has been issued on the conduct of proceedings in the Upper Tribunal. Kelly Stricklin-Coutinho (39 Essex Chambers) examines what’s changed.
The Upper Tribunal (UT) released new guidance in July 2023 which replaced the previous guidance on the conduct of proceedings in the Upper Tribunal Tax and Chancery Chamber during the Covid-19 pandemic issued in November 2021. It includes provisions on skeleton arguments bundles and the form of hearings and sets out uncomplicated but important requirements. The rules resemble requirements in other courts appropriately adapted for the UT.
Skeleton arguments
The guidance provides requirements with which skeleton arguments must comply. Broadly the requirements may be set out in two categories: those relating to formatting and those relating to the substance of the document. As to formatting most of the requirements are the same as those in para 31(1) of PD52C of...
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:
