Commentary

A8.305 Tax Tribunals and coronavirus (COVID-19)—overview

Administration and compliance

A8.305 Tax Tribunals and coronavirus (COVID-19)—overview

Coronavirus—appeals

A8.305 Tax Tribunals and coronavirus (COVID-19)—overview

Appeals and applications to the First-tier Tribunal and Upper Tribunal are both significantly affected by the coronavirus (COVID-19) pandemic. The commentary below summarises the situation as at 24 March 2021. However, the position is constantly changing. The Ministry of Justice is providing regular updates and taxpayers and advisers are advised to check the Judiciary website for the most up-to-date position.

The Ministry of Justice page currently includes 'pilot' practice directions, announcements and guidance. These practice directions are described as 'pilot' because they have been introduced to deal with the problems caused to the Tribunals by the coronavirus lockdown. Most

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