ARTG7520 | Applications to the tribunal: Categories of tribunal case

The Tribunals Service will allocate applications into one of four categories. The four categories, which are set out in the First-tier Tribunals Tax Chamber Rules (SI 273/2009) are Default Paper, Basic, Standard and Complex, see ARTG8350.

Applications and appeals falling within the Default Paper and Basic categories are listed in a Practice Direction and include the following:

• Default Paper applications – s93(3) TMA 1970

• Basic category applications - see ARTG8350.

Applications will then be processed by the Tribunals Service Central Processing Centre in the same way as an appeal.

Once the tribunal has considered the application they will make a decision which may grant, refuse (or in some circumstances vary) the application.