Hearings postponed for time being

Physical tax hearings before the First-tier Tribunal and Upper Tribunal have been postponed during the Covid-19 pandemic.

In a message to the Chartered Institute of Taxation Judge Greg Sinfield First-tier Tribunal chamber president said: ‘Until further notice there will be no hearings at which persons are physically present in any proceedings in the tax chamber of the First-tier Tribunal. 

‘All applications and substantive appeals will be dealt with on papers/email as far as possible and decided by a judge sitting alone. If a matter cannot be dealt with on papers a hearing by telephone (or video if available) will be arranged as soon as possible. If a case is not suitable for hearing by telephone or video then it will be listed for a physical hearing on a date in the future when it is safe to do so.

‘For the time being a hearing involving physical...