Commentary

V1.406 Coronavirus (COVID-19)—ADR, Appeals and Tribunals

Part V1 General principles and rates of tax

V1.406 Coronavirus (COVID-19)—ADR, Appeals and Tribunals

V1.406 Coronavirus (COVID-19)—ADR, Appeals and Tribunals

Appeals and applications to the First-tier Tribunal and Upper Tribunal are both significantly affected by the coronavirus (COVID-19) pandemic. This guidance summarises the situation as at 1 September 2020. However, the position is constantly changing. The Ministry of Justice is providing regular updates and you are advised to check the Judiciary website for the most up-to-date position.

The Ministry of Justice page currently includes 'pilot' practice directions, announcements and guidance. These practice directions are described as 'pilot' because they have been introduced to deal with the problems caused to the Tribunals by the coronavirus lockdown. They are expressed to last for six months, but may be amended or revoked at any time; they may also be extended.

The position before the pandemic is set out in V5.407–V5.412, which provide more details of many of the steps and procedures relevant to an appeal to the Tribunals. However, the information should be read in the light of, and as amended by, the commentary below.

This guidance deals with appeals to the First-tier Tribunal unless specific reference is made to the Upper Tribunal or to both Tribunals. It only provides a summary, and you may need to take further advice in relation to any particular appeal position. Also, If the appeal is to the Scottish First-tier Tribunal, the procedure may not be the same as that set out here. You are advised to take specialist advice.

General approach

There are five general points that you should bear in mind:

  1.  

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