The First-tier
Tribunal Tax Chamber has produced a number of FAQs to help users better understand the practicalities
of litigation in the tribunal. Of particular interest to practitioners, the document
notes that, although there will always be a place for in-person hearings,
remote hearings will remain an option even after lockdown restrictions have
been removed and will probably become the default option for shorter hearings.
The First-tier
Tribunal Tax Chamber has produced a number of FAQs to help users better understand the practicalities
of litigation in the tribunal. Of particular interest to practitioners, the document
notes that, although there will always be a place for in-person hearings,
remote hearings will remain an option even after lockdown restrictions have
been removed and will probably become the default option for shorter hearings.