Covid-19 – FtT Tax Chamber Practice Statement and Guidance

24th March 2020

Helpful guidance from the tax tribunal will minimise the need for people to leave their homes. In a nutshell:

COVID-19 –admin and conduct of proceeding in the First-tier Tribunal tax chamber (FtT) – LINK;

President of the FtT, Judge Sinfield has published exceptional guidance about how the FtT will deal with proceedings during the time of Covid-19. Until further notice, there will be no physical hearings in the FtT. Hearings involving physical attendance will be exceptional and require the permission of the Chamber President.

Provisional practice statement – FtT Categorisation of tax cases- LINK;

In brief and regarding the categorisation of cases, when the FtT receives a notice of appeal, application notice or notice of reference in most cases, the FtT will allocate the case to the Default Paper category, except in exceptional cases.

(Do note, both documents are issued provisionally for six months and may be amended or revoked at any time.)

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