Matthew Greene and Anastasia Nourescu (Stewarts) explain what the rule 18 lead case procedure is, review recent case law clarifying its scope and set out a few practical tips for advisers.
The high volume of cases before the First-tier Tribunal (FTT) and HMRC’s approach to assessing taxpayers mean that quite often there are several live appeals that raise the same or similar issues. In such cases it is in both the parties’ and the FTT’s interest to avoid having separate hearings as this will save time and costs and avoid the risk of conflicting decisions being issued by different judges on similar points.
There are three options for dealing with such cases:
the appeals may be joined or consolidated under rule 5(3)(b) of the Tribunal Procedure (First-tier Tribunal) (Tax Chamber) Rules SI 2009/273;
some appeals may be stayed pending the outcome of one case under rules...
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Matthew Greene and Anastasia Nourescu (Stewarts) explain what the rule 18 lead case procedure is, review recent case law clarifying its scope and set out a few practical tips for advisers.
The high volume of cases before the First-tier Tribunal (FTT) and HMRC’s approach to assessing taxpayers mean that quite often there are several live appeals that raise the same or similar issues. In such cases it is in both the parties’ and the FTT’s interest to avoid having separate hearings as this will save time and costs and avoid the risk of conflicting decisions being issued by different judges on similar points.
There are three options for dealing with such cases:
the appeals may be joined or consolidated under rule 5(3)(b) of the Tribunal Procedure (First-tier Tribunal) (Tax Chamber) Rules SI 2009/273;
some appeals may be stayed pending the outcome of one case under rules...
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:
