COVID-19 - First-tier Tribunal Tax Chamber Practice Statements and Guidance

First-tier Tribunal Tax Chamber General Stay

Directions have been issued that with immediate effect, ALL PROCEEDINGS are STAYED for a period of 28 days from 24 March 2020 and ALL TIME LIMITS in any current proceedings are EXTENDED by the same period. Any party to proceedings may apply for these Directions to be amended, suspended or set aside or for further Directions in relation to those proceedings.

See COVID-19 FTT Tax Chamber General Stay

Updated guidance for users on the administration and conduct of proceedings in the First-tier Tribunal tax chamber

Guidance issued on 24 March 2020 from the President of the First-tier tax tribunal, Judge Sinfield to the Tax Chamber and Tribunal users in relation to the way the Tax Chamber will deal with proceedings during the Covid-19 pandemic.  It supersedes the statement on the conduct of business in the Tax Chamber issued on 19 March 2020 and is issued on a provisional basis for a period of six months, although it may be reviewed within that period should it become inappropriate or unnecessary and may be amended or revoked at any time.

See COVID-19 FTT Tax Chamber Presidential Guidance

Provisional practice statement – First-tier Tribunal Categorisation of tax cases in the tax chamber

Guidance to the Tax Chamber and Tribunal users in relation to the categorisation of cases during the Covid-19 pandemic.  It is necessary for the Tax Chamber to change the way it allocates cases to the Default Paper cases category in order to manage the Chamber’s workload appropriately.  The Practice Statement is issued on a provisional basis for a period of six months although it may be reviewed within that period should it become inappropriate or unnecessary and may be amended or revoked at any time.

See Provisional Practice Statement on Categorisation in Tax Chamber

Further information can be found on the FTT page on GOV.UK.