Tax Tribunals and coronavirus (COVID-19) ― position to 1 October 2021

Produced by Tolley
  • (Updated for Coronavirus (COVID-19))

The following Owner-Managed Businesses guidance note Produced by Tolley provides comprehensive and up to date tax information covering:

  • Tax Tribunals and coronavirus (COVID-19) ― position to 1 October 2021
  • General approach
  • Making a new appeal to HMRC
  • Making a new appeal to the First-tier Tribunal
  • Time limit for making the appeal
  • Categorisation of the appeal
  • Complex and Standard appeals
  • All other appeals
  • Hearing of appeals
  • Paper hearing
  • More...

Tax Tribunals and coronavirus (COVID-19) ― position to 1 October 2021

ARCHIVED: This guidance note is archived and is not maintained. It explains the ways in which the coronavirus pandemic affected the conduct and procedure of the Tax Tribunals. It is for background information only and is up to date as at 1 October 2021. For current information, see the Appealing an HMRC decision ― outline guidance note.

Appeals and applications to the First-tier Tribunal and Upper Tribunal were both significantly affected by the coronavirus pandemic. This guidance summarises the situation as at 1 October 2021. During the pandemic, the position was constantly changing. The Ministry of Justice provided regular updates and it remains advisable to check the Judiciary website for the most up-to-date position.

The Ministry of Justice published a webpage collating coronavirus advice and guidance. This includes ‘pilot’ practice directions, announcements and guidance. These practice directions are described as ‘pilot’ because they were introduced to deal with problems caused by the coronavirus-related restrictions, including lockdowns. Most of these practice directions were originally expressed to last for six months, but many were extended, sometimes multiple times, although some have since expired and those that remain may be amended or revoked at any time.

The position before and after the coronavirus pandemic is set out in the Appealing an HMRC decision ― outline guidance note and the other guidance notes in that subtopic, which provide more details of many of the steps and procedures relevant to an appeal to the Tribunals. However, in

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