Commentary

I11.331J Consolidation of cases and lead cases

IHT, trusts and estates

I11.331J Consolidation of cases and lead cases

I11.331J Consolidation of cases and lead cases

The Tribunal has a general power1 to consolidate or hear together two or more sets of proceedings raising common issues, which power is presumably to be exercised in accordance with the overriding objective2. Where two or more appeals are before the Tribunal which concern common or related points of fact or law, the rules also make provision for the Tribunal to make a direction treating one of those cases as a 'lead case' and to stay the other cases, which are described in the rules as 'related cases'3. The use of this procedure

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