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Virtual First-tier Tribunal hearings

08 December 2020 / Adam Keates , Ian Johnson
Issue: 4772 / Categories: Comment & Analysis
Virtually there

Key points

  • Notice of appeal can be lodged either online or by post.
  • Copies of statements must be submitted to other parties.
  • The documents and authorities bundles had to be converted into digital format.
  • A test hearing enabled IT equipment to be checked.
  • Contact HMRC or the tribunal clerks if clarification is required.

In ‘My day in virtual court’ (Taxation 17 September 2020 page 12) John Messore set out his experience in attending a virtual First-tier Tribunal case. In September 2020 we represented a client at such a hearing which was conducted virtually due to the Covid-19 pandemic. As well as allowing our team to fulfil lifelong ambitions of bringing to life their favourite fictional courtroom lawyers (from Atticus Finch to Saul Goodman to Rumpole of the Bailey) the case also provided us with an opportunity to add our own experience of the virtual tribunal...

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