Commentary

I11.332A Postponements and adjournments—failure to attend hearing

IHT, trusts and estates

I11.332A Postponements and adjournments—failure to attend hearing

I11.332A Postponements and adjournments—failure to attend hearing

The Tribunal has the power to postpone or adjourn a hearing1. If a party does not attend the hearing, the Tribunal can continue to hear the appeal where it is satisfied either that the party has been informed of the hearing or that reasonable steps have been taken to notify him of it, and where it considers that it is in the interests of justice to continue2. The rules do not provide an explanation of 'reasonable steps' and it will be up to the judge hearing the appeal to decide if the actions

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