Commentary

I11.340 Service of documents

IHT, trusts and estates

I11.340 Service of documents

I11.340 Service of documents

Any document which is to be provided to the Tribunal under the Tribunal Procedure (First-tier Tribunal) (Tax Chamber) Rules 20091, a practice direction or a direction made by the Tribunal must, in general, be sent by pre-paid post or document exchange, or delivered by hand, to the address specified for the proceedings2. The appellant's notice and the statement of case of any respondent should provide the address where any party wishes documents to be sent. The Tribunal and the other parties may assume that that address is and remains the address to which documents should be

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