Commentary

Composition of tribunals in relation to matters that fall to be decided by the tax chamber of the first-tier tribunal and the finance and tax chamber of the upper tribunal on or after 1 April 2009

Part V9 Tribunal Guidance Notes

Composition of tribunals in relation to matters that fall to be decided by the tax chamber of the first-tier tribunal and the finance and tax chamber of the upper tribunal on or after 1 April 2009

Composition of tribunals in relation to matters that fall to be decided by the tax chamber of the first-tier tribunal and the finance and tax chamber of the upper tribunal on or after 1 April 2009

Practice Statement, 10 March 2009

  1.  

    (1)     In this Practice Statement;

  2.  
    1.  

      (a)     “the 2007 Act” means the Tribunals, Courts and Enforcement Act 2007;

    2.  

      (b)     “the 2008 Order” means the First-tier Tribunal and Upper Tribunal (Composition of Tribunal) Order 2008;

    3.  

      (c)     “the 2009 Rules” means the Tribunal Procedure (First-tier Tribunal) (Tax Chamber) Rules 2009;

    4.  

      (d)     “the Qualifications Order” means the Qualifications for Appointment of Members to the First-tier Tribunal and Upper Tribunal Order 2008;

    5.  

      (e)     “the Upper Tribunal Rules” means the Tribunal Procedure (Upper Tribunal) Rules 2008;

    6.  

      (f)     “Member” means a judge or other member;

    7.  

      (g)     “Other member” means a member who is not a judge and has any of the qualifications set out in article 2(2)(f),

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