Tribunal practice directions

The practice direction on contingency arrangements in the First-tier Tribunal (FTT) and the Upper Tribunal (UT) and the practice direction on panel composition in the FTT and the UT have both been extended until 18 September 2021 with a few changes as explained in para 2 of each of the directions. Both directions can be found under the heading ‘General Tribunals’ on the Courts and Tribunals Judiciary web page that collates advice and guidance on coronavirus.

The FTT practice statement on categorisation of tax cases in the tax chamber (which allocates cases to the default paper cases category during the coronavirus pandemic) has been extended to 30 June 2021. This extension statement can be found under the heading ‘Tax Chamber(s)’ on the Courts and Tribunals Judiciary web page.