Commentary

I11.331H Substitution and addition of parties

IHT, trusts and estates

I11.331H Substitution and addition of parties

I11.331H Substitution and addition of parties

The Tribunal may give a direction substituting a party if it appears to the Tribunal that the wrong person has been named or a substitution is necessary due to a change in circumstances since the start of the proceedings1.

The Tribunal may make an order joining an additional party to the proceedings as a respondent, or a person who wishes to be joined may make an application to do so. If an application is made to be joined as a party to proceedings, the Tribunal must consider whether to permit the person who makes

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