Reader feedback from Nicholas Jordan and David Harkness on the problems of trying to apply GLO procedures to the tribunal lead case rule.
Dear Sir
KPMG suggest (‘The challenges of multi-party litigation’ Tax Journal dated 8 February 2013) that rule 18 of the First-tier Tribunal (Tax Chamber) Rules [SI 2009/283] the lead case rule would be more effective if it copied the High Court Group Litigation Order by (i) naming all parties and (ii) by imposing compulsory costs sharing.
The GLO is a mandatory consolidation in which all the cases are still before the court...
