Commentary

I11.331D Case categorisation

IHT, trusts and estates

I11.331D Case categorisation

I11.331D Case categorisation

The point of case categorisation is very important, as the procedures applying to a case and the manner in which it progresses differ depending on the category to which it is allocated.

When the Tribunal receives a notice of appeal, application notice or notice of reference, it must give a direction allocating the case to one of four categories—Default Paper, Basic, Standard or Complex1. This is in many ways the key element of the new system.

The purpose of case categorisation of cases is to promote the quick, effective and low cost dispute resolution for those cases where this

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