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First-tier Tribunal rules and procedures – and a judge’s perspective
KEY POINTS
- Insights from a tribunal judge on the rules and procedures of the First-tier Tribunal.
- A brief summary of the Tribunal Procedure (First-tier Tribunal) (Tax Chamber) Rules SI 2009/273.
- Formality is kept to a minimum; the main aim is to deal with cases “fairly and justly”.
- Lack of experience should not prevent appearance
- before the tribunal but important points must be borne in mind.
- The principle of public justice will only be overridden in truly exceptional circumstances.
My previous article In at the deep end highlighted useful pointers to consider when representing clients at First-tier Tribunal (FTT) hearings courtesy of tax barristers from Pump Court Tax Chambers.
This article outlines FTT rules and procedures and considers hearings from the...
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