The senior president of tribunals has issued a new practice direction for the electronic filing of documents for proceedings before the Tax and Chancery Chamber of the Upper Tribunal which begin on or after 2 November 2023.
Where a party to proceedings is represented by a lawyer, accountant or ‘other professional person’ the directions require documents to be submitted using the CE-File online system (the tribunal’s secure online portal). The directions set out various requirements those documents must meet (for example, format, size and labelling).
One point to note is that CE-File is only to be used for submitting documents to the tribunal. Documents that need to be sent to another party should be delivered by an approved method (the directions refer to rule 13 of the Tribunal Procedure (Upper Tribunal) Rules, SI 2008/2698, which covers delivery of documents, although mostly in relation to documents provided to the tribunal rather than between parties).
The senior president of tribunals has issued a new practice direction for the electronic filing of documents for proceedings before the Tax and Chancery Chamber of the Upper Tribunal which begin on or after 2 November 2023.
Where a party to proceedings is represented by a lawyer, accountant or ‘other professional person’ the directions require documents to be submitted using the CE-File online system (the tribunal’s secure online portal). The directions set out various requirements those documents must meet (for example, format, size and labelling).
One point to note is that CE-File is only to be used for submitting documents to the tribunal. Documents that need to be sent to another party should be delivered by an approved method (the directions refer to rule 13 of the Tribunal Procedure (Upper Tribunal) Rules, SI 2008/2698, which covers delivery of documents, although mostly in relation to documents provided to the tribunal rather than between parties).
