Coronavirus (COVID-19) and tax—impact on tax appeals and tax tribunals—position to 1 October 2021 [Archived]

The following Tax practice note provides comprehensive and up to date legal information covering:

  • Coronavirus (COVID-19) and tax—impact on tax appeals and tax tribunals—position to 1 October 2021 [Archived]
  • General approach
  • Making a new appeal to HMRC
  • Making a new appeal to the First-tier Tax Tribunal
  • Time limit for making the appeal
  • Categorisation of the appeal
  • Complex and standard appeals
  • All other appeals
  • Hearing of appeals
  • Paper hearing
  • More...

Coronavirus (COVID-19) and tax—impact on tax appeals and tax tribunals—position to 1 October 2021 [Archived]

ARCHIVED: This archived Practice Note, which explains the ways in which the coronavirus (COVID-19) pandemic affected the conduct and procedure of the tax tribunals, is up to date as at 1 October 2021, is not maintained and is for background information only. For more information, see: Disputes with HMRC: appeals—overview and Practice Note: Appealing an HMRC decision.

Appeals and applications to the First-tier Tribunal and Upper Tribunal were both significantly affected by the coronavirus (COVID-19) pandemic. This guidance summarises the situation as at 1 October 2021. During the pandemic, the position was constantly changing. The Ministry of Justice provided regular updates and it remains advisable to check the Courts and Tribunals Judiciary website for the most up-to-date position.

The Ministry of Justice published a webpage collating coronavirus advice and guidance. This includes ‘pilot’ practice directions, announcements and guidance. These practice directions are described as ‘pilot’ because they were introduced to deal with problems caused by the coronavirus-related restrictions, including lockdowns. Most of these practice directions were originally expressed to last for six months but many were extended, sometimes multiple times, although some have since expired and of those that remain, they may be amended or revoked at any time.

The position before and after the coronavirus pandemic is set

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