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Official guidance
Appeals reviews and tribunals guidance

ARTG8550 · First - tier and Upper Tribunals: Preparing for tribunal: Groups of related cases: Contents page

  • ARTG8551 · First - tier and Upper Tribunals: Preparing for Tribunal: Groups of related cases: Introduction
  • ARTG8552 · First - tier and Upper Tribunals: Preparing for tribunal: Groups of related cases: Consolidation of cases
  • ARTG8553 · First - tier and Upper Tribunals: Preparing for tribunal: Groups of related cases: Lead cases - Rules 5(3)(b) and (j)
  • ARTG8554 · First - tier and Upper Tribunals: Preparing for tribunal: Groups of related cases: Lead cases - lead case direction (Rule 18)
  • ARTG8555 · First - tier and Upper Tribunals: Preparing for tribunal: Groups of related cases: Lead cases - Rule 5 or Rule 18?
  • ARTG8556 · First - tier and Upper Tribunals: Preparing for tribunals: Groups of related cases: Management of related cases
  • ARTG8557 · First - tier and Upper Tribunals: Preparing for tribunal: Groups of related cases: Payment of tax
  • ARTG8558 · First - tier and Upper Tribunals: Preparing for tribunal: Groups of related cases: Initial procedures
  • ARTG8559 · First - tier and Upper Tribunals: Preparing for tribunal: Groups of related cases: Disclosure of information on related cases
  • ARTG8560 · First - tier and Upper Tribunals: Preparing for tribunal: Groups of related cases: Statements of case
  • ARTG8561 · First - tier and Upper Tribunals: Preparing for tribunal: Groups of related cases: Rule 18 directions hearings
  1. First - tier and Upper Tribunals: Preparing for tribunal: Groups of related cases: Contents page
  2. First - tier and Upper Tribunals: Preparing for tribunal: Groups of related cases: Consolidation of cases

ARTG8552 | First - tier and Upper Tribunals: Preparing for tribunal: Groups of related cases: Consolidation of cases

From HM Revenue & Customs · Appeals reviews and tribunals guidance

Where there are a relatively small number of cases raising related issues, see ARTG8551, the tribunal may make a direction that the cases are consolidated or heard together (rule 5(3)(b) of the tribunal rules).

As with any other direction, see ARTG8500, either party can apply to the tribunal for a direction or the tribunal may make a direction on its own initiative.

Each case will be determined by the tribunal, and so each party will be bound by the outcome as if it were a decision which applied to them alone. Each party will have a right of appeal against the decision.

The following pages relating to groups of cases (ARTG8553 - ARTG8580), are not relevant for consolidated cases. Decision makers, review officers and litigators should refer to the appropriate guidance within ARTG as if the disputed decision related to that case alone.

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