The Tribunal Procedure (First-tier Tribunal) (Tax Chamber) Rules 2009

JurisdictionUK Non-devolved
CitationSI 2009/273

2009 No. 273 (L. 1)

Tribunals And Inquiries

The Tribunal Procedure (First-tier Tribunal) (Tax Chamber) Rules 2009

Made 5th February 2009

Laid before Parliament 13th February 2009

Coming into force 1st April 2009

After consulting in accordance with paragraph 28(1) of Schedule 5 to the Tribunals, Courts and Enforcement Act 20071, the Tribunal Procedure Committee has made the following Rules in exercise of the power conferred by sections 9(3), 22 and 29(3) of, and Schedule 5 to, that Act.

The Lord Chancellor has allowed the Rules in accordance with paragraph 28(3) of Schedule 5 to the Tribunals, Courts and Enforcement Act 2007.

1 Introduction

PART 1

Introduction

S-1 Citation, commencement, application and interpretation

Citation, commencement, application and interpretation

1.—(1) These Rules may be cited as the Tribunal Procedure (First-tier Tribunal) (Tax Chamber) Rules 2009 and come into force on 1st April 2009.

(2) These Rules apply to proceedings before the Tribunal which have been allocated to the Tax Chamber by the First-tier Tribunal and Upper Tribunal (Chambers) Order 20082.

(3) In these Rules—

the 2007 Act” means the Tribunals, Courts and Enforcement Act 2007;

“appellant” means—

(a) the person who starts proceedings (whether by bringing or notifying an appeal, by making an originating application, by a reference, or otherwise);

(b) in proceedings started jointly by more than one person, such persons acting jointly or each such person, as the context requires;

(c) a person substituted as an appellant under rule 9 (substitution and addition of parties);

“Basic case” means a case allocated to the Basic category under rule 23 (allocation of cases to categories);

“Complex case” means a case allocated to the Complex category under rule 23 (allocation of cases to categories);

“Default Paper case” means a case allocated to the Default Paper category under rule 23 (allocation of cases to categories);

“document” means anything in which information is recorded in any form, and an obligation under these Rules to provide or allow access to a document or a copy of a document for any purpose means, unless the Tribunal directs otherwise, an obligation to provide or allow access to such document or copy in a legible form or in a form which can be readily made into a legible form;

“hearing” means an oral hearing and includes a hearing conducted in whole or in part by video link, telephone or other means of instantaneous two-way electronic communication;

“HMRC” means Her Majesty’s Revenue and Customs and includes the Serious Organised Crime Agency when carrying out functions under section 317 of the Proceeds of Crime Act 20023;

“party” means a person who is (or was at the time that the Tribunal disposed of the proceedings) an appellant or respondent in proceedings before the Tribunal;

“practice direction” means a direction given under section 23 of the 2007 Act;

“respondent” means—

(a) HMRC, where the appellant (or one of them) is not HMRC;

(b) in proceedings brought by HMRC alone, a person against whom the proceedings are brought or to whom the proceedings relate;

(c) a person substituted or added as a respondent under rule 9 (substitution and addition of parties);

“Standard case” means a case allocated to the Standard category under rule 23 (allocation of cases to categories);

“Tax Chamber” means the Tax Chamber of the First-tier Tribunal established by the First-tier Tribunal and Upper Tribunal (Chambers) Order 2008;

“Tribunal” means the First-tier Tribunal.

S-2 Overriding objective and parties’ obligation to co-operate with the Tribunal

Overriding objective and parties’ obligation to co-operate with the Tribunal

2.—(1) The overriding objective of these Rules is to enable the Tribunal to deal with cases fairly and justly.

(2) Dealing with a case fairly and justly includes—

(a)

(a) dealing with the case in ways which are proportionate to the importance of the case, the complexity of the issues, the anticipated costs and the resources of the parties;

(b)

(b) avoiding unnecessary formality and seeking flexibility in the proceedings;

(c)

(c) ensuring, so far as practicable, that the parties are able to participate fully in the proceedings;

(d)

(d) using any special expertise of the Tribunal effectively; and

(e)

(e) avoiding delay, so far as compatible with proper consideration of the issues.

(3) The Tribunal must seek to give effect to the overriding objective when it—

(a)

(a) exercises any power under these Rules; or

(b)

(b) interprets any rule or practice direction.

(4) Parties must—

(a)

(a) help the Tribunal to further the overriding objective; and

(b)

(b) co-operate with the Tribunal generally.

S-3 Alternative dispute resolution and arbitration

Alternative dispute resolution and arbitration

3.—(1) The Tribunal should seek, where appropriate—

(a)

(a) to bring to the attention of the parties the availability of any appropriate alternative procedure for the resolution of the dispute; and

(b)

(b) if the parties wish and provided that it is compatible with the overriding objective, to facilitate the use of the procedure.

(2) Part 1 of the Arbitration Act 19964does not apply to proceedings before the Tribunal.

2 General powers and provisions

PART 2

General powers and provisions

S-4 Delegation to staff

Delegation to staff

4.—(1) Staff appointed under section 40(1) of the 2007 Act (tribunal staff and services) may, with the approval of the Senior President of Tribunals, carry out functions of a judicial nature permitted or required to be done by the Tribunal.

(2) The approval referred to at paragraph (1) may apply generally to the carrying out of specified functions by members of staff of a specified description in specified circumstances.

(3) Within 14 days after the date that the Tribunal sends notice of a decision made by a member of staff pursuant to an approval under paragraph (1) to a party, that party may make a written application to the Tribunal requiring that decision to be considered afresh by a judge.

S-5 Case management powers

Case management powers

5.—(1) Subject to the provisions of the 2007 Act and any other enactment, the Tribunal may regulate its own procedure.

(2) The Tribunal may give a direction in relation to the conduct or disposal of proceedings at any time, including a direction amending, suspending or setting aside an earlier direction.

(3) In particular, and without restricting the general powers in paragraphs (1) and (2), the Tribunal may by direction—

(a)

(a) extend or shorten the time for complying with any rule, practice direction or direction, unless such extension or shortening would conflict with a provision of another enactment setting down a time limit;

(b)

(b) consolidate or hear together two or more sets of proceedings or parts of proceedings raising common issues, or treat a case as a lead case (whether in accordance with rule 18 (lead cases) or otherwise);

(c)

(c) permit or require a party to amend a document;

(d)

(d) permit or require a party or another person to provide documents, information or submissions to the Tribunal or a party;

(e)

(e) deal with an issue in the proceedings as a preliminary issue;

(f)

(f) hold a hearing to consider any matter, including a case management hearing;

(g)

(g) decide the form of any hearing;

(h)

(h) adjourn or postpone a hearing;

(i)

(i) require a party to produce a bundle for a hearing;

(j)

(j) stay (or, in Scotland, sist) proceedings;

(k)

(k) transfer proceedings to another tribunal if that other tribunal has jurisdiction in relation to the proceedings and, because of a change of circumstances since the proceedings were started—

(i) the Tribunal no longer has jurisdiction in relation to the proceedings; or

(ii) the Tribunal considers that the other tribunal is a more appropriate forum for the determination of the case;

(l)

(l) suspend the effect of its own decision pending the determination by the Tribunal or the Upper Tribunal, as the case may be, of an application for permission to appeal, a review or an appeal.

S-6 Procedure for applying for and giving directions

Procedure for applying for and giving directions

6.—(1) The Tribunal may give a direction on the application of one or more of the parties or on its own initiative.

(2) An application for a direction may be made—

(a)

(a) by sending or delivering a written application to the Tribunal; or

(b)

(b) orally during the course of a hearing.

(3) An application for a direction must include the reasons for making that application.

(4) Unless the Tribunal considers that there is good reason not to do so, the Tribunal must send written notice of any direction to every party and to any other person affected by the direction.

(5) If a party or other person sent notice of the direction under paragraph (4) wishes to challenge a direction which the Tribunal has given, they may do so by applying for another direction which amends, suspends or sets aside the first direction.

S-7 Failure to comply with rules etc.

Failure to comply with rules etc.

7.—(1) An irregularity resulting from a failure to comply with any requirement in these Rules, a practice direction or a direction does not of itself render void the proceedings or any step taken in the proceedings.

(2) If a party has failed to comply with a requirement in these Rules, a practice direction or a direction, the Tribunal may take such action as it considers just, which may include—

(a)

(a) waiving the requirement;

(b)

(b) requiring the failure to be remedied;

(c)

(c) exercising its power under rule 8 (striking out a party’s case);

(d)

(d) restricting a party’s participation in proceedings; or

(e)

(e) exercising its power under paragraph (3).

(3) The Tribunal may refer to the Upper Tribunal, and ask the Upper Tribunal to exercise its power under section 25 of the 2007 Act (Upper Tribunal to have powers of High Court or Court of Session) in relation to, any failure by a person to comply with a requirement imposed by the...

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