Commentary

A8.307 Coronavirus (COVID-19)—appeal hearings

Administration and compliance

A8.307 Coronavirus (COVID-19)—appeal hearings

A8.307 Coronavirus (COVID-19)—appeal hearings

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 position before the pandemic is set out in A5.609. However, the information there should be read in the light of, and as amended by, the commentary below and in:

  1.  

    •     A8.305—general approach to Tax Tribunals and coronavirus

  2.  

    •     A8.306—making appeals

  3.  

    •     A8.308—appealing decisions, upper tribunal and judicial review

This commentary deals with appeals to the First-tier Tribunal unless specific reference is made to the Upper Tribunal or to both Tribunals. It only provides a summary, and advisers and taxpayers may need to take further advice in relation to any particular appeal position. Also, If the appeal is to the Scottish First-tier Tribunal, the procedure may not be the same as that set out here. Specialist advice is required.

Hearing of appeals

Until further notice, there are very few hearings at which people are physically present. See 'Physical hearing before the end of the pandemic' below.

The Tribunal decides how to hear appeals. There are the following possibilities:

  1.  

    •     the case being heard (and disposed of) on the papers

  2.  

    •     the case being heard by video or audio. Relevant considerations include objection to such a hearing, a party failing to

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