Commentary

First-tier tribunal categorisation of cases in the tax chamber

Part V9 Tribunal Guidance Notes

First-tier tribunal categorisation of cases in the tax chamber

First-tier tribunal categorisation of cases in the tax chamber

Practice Direction, 10 March 2009

  1.  

    (1)     This Practice Direction applies to cases in the Tax Chamber of the First-tier Tribunal, and paragraphs 2 and 3 supplement rule 23(1) of the Tribunal Procedure (First-tier Tribunal) (Tax Chamber) Rules 2009 relating to the allocation of cases to categories.

  2.  

    (2)     Default Paper cases

  3.  

    When the Tribunal receives a notice of appeal, application notice or notice of reference in one of the following types of cases, the Tribunal must allocate the case to the Default Paper category unless the Tribunal considers that there is a reason why it is appropriate to allocate the case to a different category.

  4.  
    1.  

      (a)     Appeals against the following types of fixed penalties—

    2.  
      1.  

        (i)     penalties for late income tax and corporation tax self assessment returns (including penalties under sections

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