The First-tier Tribunal has revised its guidance on the preparation of PDF bundles that was first published in 2021. The 2025 version sets out an exhaustive list of the types of documents that should appear in the bundle and adds the following key points:
inclusion of a document in the bundle does not automatically mean that the tribunal will have read it or taken it into account in reaching a decision. The guidance notes as follows: ‘If a party wants the tribunal to consider a document then the party should specifically refer the tribunal to it in written submissions or during the course of the hearing’;
legislation or case law should be arranged in chronological order (with legislation first followed by case law); and
as far as possible documents should only be included once in the bundle (and cross-referred to/hyperlinked where relevant in other sections of the...
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The First-tier Tribunal has revised its guidance on the preparation of PDF bundles that was first published in 2021. The 2025 version sets out an exhaustive list of the types of documents that should appear in the bundle and adds the following key points:
inclusion of a document in the bundle does not automatically mean that the tribunal will have read it or taken it into account in reaching a decision. The guidance notes as follows: ‘If a party wants the tribunal to consider a document then the party should specifically refer the tribunal to it in written submissions or during the course of the hearing’;
legislation or case law should be arranged in chronological order (with legislation first followed by case law); and
as far as possible documents should only be included once in the bundle (and cross-referred to/hyperlinked where relevant in other sections of the...
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:
