A3.708 Hearings

First-tier Tribunal

Basic cases are listed for a relatively informal hearing within the broader Tribunals Service estate. The Tribunals Service is able to arrange hearings in local hired venues, in the courts estate or arrange video conferencing where the appellant may face genuine difficulty in travelling. Basic cases are listed to an available venue near to the appellant on the basis of his post-code as given on the notice of appeal. They would normally be listed for a morning (10.00am) or an afternoon session (2.00pm) in a Tribunals hearing centre, with other Tax cases (Basic or default paper).

The

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