Chapter CH265080

Published date11 March 2016
Record NumberCH265080

If your manager and the authorised officer agree that you should seek tribunal approval to issue an information notice, see CH265020 and CH265040, you should also consider whether the application should be made without notice, previously known as ‘ex-parte’.

This means that neither

  • the person to whom the notice is to be addressed nor
  • the taxpayer in a third party application

will be given details of when the hearing will take place and are not informed of, or entitled to attend, the proceedings. This also applies to any representatives of the taxpayer or the third party.

If you wish to apply for a ‘without notice’ (ex-parte) application you will need to provide a brief summary detailing your reasons on the IIP20 to support this application. It is not sufficient to simply request that the hearing is without notice.

Hearings will be held in public except where the tribunal gives a direction that the hearing, or part of it, is to be held in private. The tribunal can restrict access to the hearing if it thinks it is justified.

If you make a without notice (ex-parte) application, the tribunal must consider whether to give a direction that the hearing, or part of it, be held in private. Applications should be made to request a private hearing where it is...

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