ARTG8970 | First-tier and Upper Tribunals: Outcome of the tribunal proceedings: Asking the tribunal to set aside its decision

The tribunal can set aside its decision, or part if its decision, and re-make the decision if the tribunal thinks it is in the interests of justice to do so, and one or more of the following conditions is met

• a document relating to the proceedings was not sent to, or was not received at an appropriate time by a party or a party’s representative

• a document relating to the proceedings was not sent to the tribunal at an appropriate time

• there has been any other procedural irregularity

• a party or a party’s representative was not present at a hearing related to the proceedings.

If either the customer or HMRC wants to ask the tribunal to set aside its decision, or part of its decision, they must write to the tribunal so that their request is received within 28 days of the date the First-tier Tribunal sent its notice of decision to the party, or within 1 month of the date the Upper Tribunal sent its notice of decision to the party.

If the tribunal sets aside its decision it must write and tell the parties as soon as possible.