Commentary

A5.608 Categories of appeal

Administration and compliance

A5.608 Categories of appeal

A5.608 Categories of appeal

When an appeal is made, the Tribunals Service will initially allocate it to one of four 'categories' depending on the nature of the case1:

  1.  

    •     default paper

  2.  

    •     basic

  3.  

    •     standard, or

  4.  

    •     complex

A Practice Statement made by the President of the First-tier Tribunal (Tax Chamber) sets out the cases that will be categorised as default paper and basic. This Direction supports the procedure rules by providing more information on the categories of appeals and applications. All other cases not included in the Practice Statement will be categorised as either standard or complex.

Cases may be categorised as complex appeals where the tribunal considers that2:

  1.  

    •     lengthy or complex evidence or lengthy hearing is required, or

  2.  

    •     the appeal involves a complex or important principle or involves a large financial sum

The proportion of cases categorised as complex are comparatively small.

The categorisation process is a matter for the tribunal to consider. However, either party to the appeal can ask the tribunal to re-categorise a case, or it can do so itself3. This is likely to happen when a case is categorised as standard when the notice of appeal is filed, but recategorised when the statement of case is subsequently received if more complex issues are identified.

For example, in the indirect tax case of Capital Air Services4, the appellant appealed against a decision made by the First-tier Tribunal judge that the case should not be allocated as a complex case. The Upper Tribunal commented on the approach to be

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