Adam Craggs and Jonathan Levy provide your refresher guide to the rules.
Rule 2(1) of the Tribunal Procedure (First-tier Tribunal) (Tax Chamber) Rules SI 2009/273 (‘FTT rules’) provides: ‘The overriding objective of these rules is to enable the tribunal to deal with cases fairly and justly.’
In order to assist the First-tier Tribunal (FTT) in satisfying its overriding objective to deal with cases ‘fairly and justly’ it is important that both HMRC and taxpayers disclose to each other all relevant documentation that is properly disclosable.
Disclosure is not specifically dealt with in the FTT rules. The parties to a tax appeal before the FTT have to rely upon the tribunal’s general case management powers and the issue of...
