From 1 June 2022, how cases are allocated before the First-tier Tribunal (“FTT”) changed. Details of the changes are set out in a Practice Direction that replaces all previous Practice Directions and Practice Statements on categorisation of cases in the FTT Tax Chamber. It also replaces the previous Practice Statement dated 23 March 2020.
There are four categorisations for tax cases in the Tax Chamber at the FTT which are as follows:-
- default paper cases (usually disposed of without a hearing);
- basic cases (usually disposed of after a hearing with minimal exchange of documents in advance);
- standard cases (usually subject to more detailed case management and disposed of after a hearing); and
- complex cases (to which special rules apply in relation to costs awards and eligibility for transfer to the Upper Tribunal).
The new Practice Direction confirms that basic case hearings will be held by video, if possible, and changes the allocation of cases to the default paper cases and complex cases categories. More information on the changes for default paper and complex cases are set out in the Practice Direction.