A8.306 Coronavirus (COVID-19)—making appeals: position to 1 October 2021
This article is archived and is not maintained. It explains the ways in which the coronavirus pandemic affected the conduct and procedure of the Tax Tribunals. It is for background information only and is up to date as at 1 October 2021. For current information, see Division A5.6.
Appeals and applications to the First-tier Tribunal and Upper Tribunal were both significantly affected by the coronavirus pandemic. The commentary below summarises the situation as at 1 October 2021. During the pandemic, the position was constantly changing. The Ministry of Justice is provided regular updates and it remains advisable to check the Judiciary website for the most up-to-date position.
The position before and after the coronavirus pandemic is set out in A5.607. However, in respect of the period between February 2020 and 1 October 2021, the information there should be read in the light of, and as amended by, the commentary below and in:
• A8.305—general approach to Tax Tribunals and coronavirus
• A8.307—appeal hearings
• A8.308—appealing decisions, upper tribunal and judicial review
This commentary deals with appeals during the coronavirus pandemic to the First-tier Tribunal unless specific reference is made to the Upper Tribunal or to both Tribunals. It only provides a summary of the position that applied during the coronavirus pandemic, and even then further advice would have been recommended in relation to any particular appeal position. These articles do not cover appeals to the Scottish First-tier Tribunal. The procedure for those appeals, even