The president of the First-tier Tribunal Tax Chamber has published a new Practice Direction, setting out guidance for the allocation of cases to the four categories in the FTT. When the FTT receives a notice of appeal, rule 23 of the FTT Tribunal Procedure Rules (SI 2009/273) requires the tribunal to allocate the case to one of the following four categories, as summarised in the Practice Direction:
Default paper cases (cases which are normally disposed of without a hearing): applies to appeals against penalties amounting in aggregate to no more than £500.
Basic cases (cases usually disposed of after a hearing with minimal exchange of documents before the hearing) that applies to:
appeals against most penalties;
appeals against information notices or PAYE coding notices;
applications for permission to make or notify a late appeal;
hardship applications in VAT or other indirect tax cases;
applications for a closure notice; and
applications for postponement of tax.
Standard cases (cases which are subject to more detailed case management): applies to any case that is not allocated to any of the other categories.
Complex cases (cases to which special rules apply in relation to costs and eligibility to transfer to the Upper Tribunal) that applies to cases that:
require voluminous or complex evidence or lengthy (i.e. more than five-day) hearings;
involve a complex or important principle or issue; or
involve a large financial sum, i.e. at least £750,000 (for direct tax disputes) or £2m (for indirect tax disputes).
The president of the First-tier Tribunal Tax Chamber has published a new Practice Direction, setting out guidance for the allocation of cases to the four categories in the FTT. When the FTT receives a notice of appeal, rule 23 of the FTT Tribunal Procedure Rules (SI 2009/273) requires the tribunal to allocate the case to one of the following four categories, as summarised in the Practice Direction:
Default paper cases (cases which are normally disposed of without a hearing): applies to appeals against penalties amounting in aggregate to no more than £500.
Basic cases (cases usually disposed of after a hearing with minimal exchange of documents before the hearing) that applies to:
appeals against most penalties;
appeals against information notices or PAYE coding notices;
applications for permission to make or notify a late appeal;
hardship applications in VAT or other indirect tax cases;
applications for a closure notice; and
applications for postponement of tax.
Standard cases (cases which are subject to more detailed case management): applies to any case that is not allocated to any of the other categories.
Complex cases (cases to which special rules apply in relation to costs and eligibility to transfer to the Upper Tribunal) that applies to cases that:
require voluminous or complex evidence or lengthy (i.e. more than five-day) hearings;
involve a complex or important principle or issue; or
involve a large financial sum, i.e. at least £750,000 (for direct tax disputes) or £2m (for indirect tax disputes).
