An appellant may withdraw an appeal orally at a hearing1 or by providing the First-tier Tribunal2 with written notice3. In either case, the party must specify the reasons for that withdrawal4. The Tribunal must, save for good reason, treat an appeal as withdrawn if the respondent5 notifies the Tribunal and each other party that the decision or decisions to which the appeal relates has been withdrawn, and specifies reasons for such withdrawal6. The Tribunal must notify each party in writing when a withdrawal has taken effect and that the proceedings are no longer regarded by the Tribunal as pending7.
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