1(1) These Rules may be cited as the Tribunal Procedure (First-tier Tribunal) (Tax Chamber) Rules 2009 and come into force on 1st April 2009.

1(2) These Rules apply to proceedings before the Tax Chamber of the First-tier Tribunal.

1(3) In these Rules–

‘the 2007 Act’ means the Tribunals, Courts and Enforcement Act 2007;

‘appellant’ means–

(a)the person who starts proceedings (whether by bringing or notifying an appeal, by making an originating application, by a reference, or otherwise);

(b)in proceedings started jointly by more than one person, such persons acting jointly or each such person, as the context requires;

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