Commentary

A3.715 Rights of representation

Administration and compliance

A3.715 Rights of representation

A3.715 Rights of representation

Under the previous system, any representative could prepare a case and appear before the General or Special Commissioners, but only barristers or solicitor advocates could appear before the High Court (in appeals and judicial review cases) and beyond, and the case could only be managed by practising solicitors, except where special dispensation was obtained or under direct client access rules.

This has changed with the creation of the Tax and Chancery Chamber in the Upper Tribunal. There are general provisions for representation in the Upper Tribunal that apply across the Upper Tribunal Chambers. A party may appoint

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