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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: Statements of case

ARTG8560 | First - tier and Upper Tribunals: Preparing for tribunal: Groups of related cases: Statements of case

From HM Revenue & Customs · Appeals reviews and tribunals guidance

Once the tribunal has agreed that a case may be stayed pending the outcome of a lead case, the tribunal will not take any action in relation to the stayed case.

For example it will not ask for a statement of case. The decision maker and litigator should therefore identify potential related cases as soon as possible so that the tribunal does not automatically categorise those cases and request statements of case unnecessarily.

Decision makers, litigators and the Legal Group legal advisors (if involved) should work closely together to ensure effective identification and management of cases. Where there are very large numbers of related cases, such as those managed on a project basis the project owners may wish to liaise with the Clearing House (ARTG8320) to agree a process for early identification of new cases.

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