Commentary

I11.331F Case categorisation—Basic

IHT, trusts and estates

I11.331F Case categorisation—Basic

I11.331F Case categorisation—Basic

The Basic category is where there is little case management and little exchange of documentation, though the Tribunal may issue bespoke directions in relation to a particular case should it consider it appropriate to do so1. A Basic case would normally be listed for hearing within six to eight weeks of receipt by the Tribunal, and parties would normally present their arguments on the day without a formal exchange of documents.

The practice direction lists cases which the Tribunal would normally consider appropriate for categorisation as Basic. For the purpose of appeals dealing with IHT, those cases which

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