Allocation to categories

Commentary – Gordon on Tax Appeals 5.6

Alternative dispute resolution and arbitration

Commentary – Gordon on Tax Appeals 3.4
Legislation/Regulatory – SI 2008/2698 r. 3 ; SI 2009/273 r. 3 ; TCEA2007 Sch. 5, para. 14

Ancillary powers

Legislation/Regulatory – TCEA2007 Sch. 5, para. 16

Application transferred

Legislation/Regulatory – TCEA2007 s. 20A

Applying for and giving directions

Commentary – Gordon on Tax Appeals 4.3

Arbitration

Legislation/Regulatory – SI 2008/2698 r. 3 ; TCEA2007 Sch. 5, para. 14

Assessors

Legislation/Regulatory – TCEA2007 s. 28

Attendance

Legislation/Regulatory – TCEA2007 Sch. 5, para. 10

Basic cases

Commentary – Gordon on Tax Appeals 5.7
Legislation/Regulatory – SI 2009/273 r. 24

Calculation of time

Commentary – Gordon on Tax Appeals 4.9
Legislation/Regulatory – SI 2008/2698 r. 12 ; SI 2009/273 r. 12

Case management powers

Commentary – Gordon on Tax Appeals 4.2
Legislation/Regulatory – SI 2008/2698 r. 5 ; SI 2009/273 r. 5

Citation, application and interpretation

Commentary – Gordon on Tax Appeals 3.2

Clerical errors etc

Commentary – Gordon on Tax Appeals 9.4

Concurrent functions

Legislation/Regulatory – TCEA2007 Sch. 5, para. 2

Consent orders

Commentary – Gordon on Tax Appeals 9.1

Consideration of application to appeal

Commentary – Gordon on Tax Appeals 9.7

Consolidation

Commentary – Gordon on Tax Appeals 4.2.4

Cost

Commentary – Gordon on Tax Appeals 4.7

Costs and expenses

Generally

Legislation/Regulatory – TCEA2007 s. 29, Sch. 5, para. 12
HMRC Guidance – ARTG8660 ; ARTG8665

Decisions

Correction of errors and setting-aside on procedural grounds

Legislation/Regulatory – TCEA2007 Sch. 5, para. 15

Default paper cases (further steps)

Commentary – Gordon on Tax Appeals 5.9

Delegation of functions to staff

Legislation/Regulatory – SI 2008/2698 r. 4 ; SI 2009/273 r. 4 ; TCEA2007 Sch. 5, para. 3

Delegation to staff

Commentary – Gordon on Tax Appeals 4.1

Determination with or without a hearing

Commentary – Gordon on Tax Appeals 7.1

Differential provision

Legislation/Regulatory – TCEA2007 Sch. 5, para. 19

Enforcement

Legislation/Regulatory – TCEA2007 s. 27

Entitlement to attend hearing

Commentary – Gordon on Tax Appeals 7.2

Evidence

Legislation/Regulatory – SI 2008/2698 r. 15 ; SI 2009/273 r. 15 ; TCEA2007 Sch. 5, para. 10

Evidence and submissions

Commentary – Gordon on Tax Appeals 4.12

Failure to comply

Commentary – Gordon on Tax Appeals 4.4 ; Gordon on Tax Appeals 4.7.12

Financial services cases

Applicant's reply

Legislation/Regulatory – SI 2008/2698 Sch. 3, para. 5

Exceptions to disclosure

Legislation/Regulatory – SI 2008/2698 Sch. 3, para. 7

Interpretation

Legislation/Regulatory – SI 2008/2698 Sch. 3, para. 1

Multiple regulator case, respondents' statements of case

Legislation/Regulatory – SI 2008/2698 Sch. 3, para. 4A

Reference note

Legislation/Regulatory – SI 2008/2698 Sch. 3, para. 2

References by third parties

Legislation/Regulatory – SI 2008/2698 Sch. 3, para. 9

Register of references and decisions

Legislation/Regulatory – SI 2008/2698 Sch. 3, para. 3

Respondent's statement of case

Legislation/Regulatory – SI 2008/2698 Sch. 3, para. 4, 4A

Secondary disclosure by respondent

Legislation/Regulatory – SI 2008/2698 Sch. 3, para. 6

Subsequent notices in relation to referred action

Legislation/Regulatory – SI 2008/2698 Sch. 3, para. 8

Flexibility of

Commentary – Gordon on Tax Appeals 4.7.12

General provision

Legislation/Regulatory – TCEA2007 s. 22, Sch. 5, para. 1

Generally

Commentary – Gordon on Tax Appeals 3.1.1

Hearings

Generally

Legislation/Regulatory – TCEA2007 Sch. 5, para. 7

Hearings with party absent

Commentary – Gordon on Tax Appeals 7.5

Information, use of

Legislation/Regulatory – SI 2008/2698 r. 14 ; SI 2009/273 r. 14 ; TCEA2007 Sch. 5, para. 11

Interpretation

Commentary – Gordon on Tax Appeals 9.3
Legislation/Regulatory – SI 2008/2698 r. 1(3), 41 ; SI 2009/273 r. 1(3), 36

Lead cases

Commentary – Gordon on Tax Appeals 4.15
Legislation/Regulatory – SI 2009/273 r. 18

Lord Chancellor's power to amend legislation

Legislation/Regulatory – TCEA2007 Sch. 5, para. 30

Making by committee

Committee, meaning

Legislation/Regulatory – TCEA2007 Sch. 5, para. 27

Power of Lord Chancellor requiring rules to be made

Legislation/Regulatory – TCEA2007 Sch. 5, para. 29

Process

Legislation/Regulatory – TCEA2007 Sch. 5, para. 28

Rules, meaning

Legislation/Regulatory – TCEA2007 Sch. 5, para. 27

Mediation

Legislation/Regulatory – TCEA2007 s. 24

National security certificate cases, additional procedure

Legislation/Regulatory – SI 2008/2698 Sch. 2

Notice of appeal

Procedure after, appeals against decisions of Traffic Commissioners

Legislation/Regulatory – SI 2008/2698 Sch. 1

Notice of decisions and reasons

Commentary – Gordon on Tax Appeals 9.2

Notice of hearings

Commentary – Gordon on Tax Appeals 7.3

Orders of costs

Commentary – Gordon on Tax Appeals 4.7

Overriding objective

Commentary – Gordon on Tax Appeals 3.3

Partial compliance with

Commentary – Gordon on Tax Appeals 4.7.12

Parts

Commentary – Gordon on Tax Appeals 3.1.2

Power to treat application as if it were a different application

Commentary – Gordon on Tax Appeals 9.9

Practice directions

Legislation/Regulatory – TCEA2007 s. 23

Presumptions

Legislation/Regulatory – TCEA2007 Sch. 5, para. 18

Proceedings without notice to respondent

Legislation/Regulatory – SI 2008/2698 r. 26A ; SI 2009/273 r. 19 ; TCEA2007 Sch. 5, para. 8

Public and private hearings

Commentary – Gordon on Tax Appeals 7.4

Repeat applications

Legislation/Regulatory – TCEA2007 Sch. 5, para. 5

Representation

Legislation/Regulatory – SI 2008/2698 r. 11 ; SI 2009/273 r. 11 ; TCEA2007 Sch. 5, para. 9

Representatives

Commentary – Gordon on Tax Appeals 4.8

Respondent's statement of case

Financial services cases

Legislation/Regulatory – SI 2008/2698 Sch. 3, para. 4, 4A

Generally

Commentary – Gordon on Tax Appeals 5.8
Legislation/Regulatory – SI 2009/273 r. 25

Review of decision

Generally

Commentary – Gordon on Tax Appeals 9.8
Legislation/Regulatory – SI 2008/2698 r. 46 ; SI 2009/273 r. 41

Rules referring to practice directions

Legislation/Regulatory – TCEA2007 Sch. 5, para. 17

Scotland

Commentary – Gordon on Tax Appeals 10.2

Sending and delivery of documents

Commentary – Gordon on Tax Appeals 4.10 ; Gordon on Tax Appeals 4.15.4

Set-off of interest

Legislation/Regulatory – TCEA2007 Sch. 5, para. 13

Setting aside a decision

Commentary – Gordon on Tax Appeals 9.5

Sitting places

Legislation/Regulatory – TCEA2007 s. 26

Standard or complex cases (further steps)

Commentary – Gordon on Tax Appeals 5.10

Starting appeal proceedings

Generally

Commentary – Gordon on Tax Appeals 5.3 ; Gordon on Tax Appeals 5.4
Legislation/Regulatory – SI 2009/273 r. 20

Striking out

Commentary – Gordon on Tax Appeals 4.5

Substitution and addition

Commentary – Gordon on Tax Appeals 4.6

Summoning or citation of witnesses

Commentary – Gordon on Tax Appeals 4.13

Time limits

Generally

Legislation/Regulatory – TCEA2007 Sch. 5, para. 4

Transfer of complex cases to Upper Tribunal

Commentary – Gordon on Tax Appeals 5.11

Tribunal acting of own initiative

Legislation/Regulatory – TCEA2007 Sch. 5, para. 6

Withdrawal of proceedings

Commentary – Gordon on Tax Appeals 4.14

Witnesses

Generally

Legislation/Regulatory – TCEA2007 Sch. 5, para. 10