COVID-19: conduct of tax tribunals

The president of the first-tier tax tribunal has explained how proceedings will be conducted during the COVID-19 pandemic:

“Until further notice, there will be no hearings at which persons are physically present in any proceedings in the Tax Chamber of the First-tier Tribunal. All applications and substantive appeals will be dealt with on papers/email as far as possible and decided by a judge sitting alone. If a matter cannot be dealt with on papers, a hearing by telephone (or video if available) will be arranged as soon as possible. If a case is not suitable for hearing by telephone or video then it will be listed for a physical hearing on a date in the future when it is safe to do so. For the time being, a hearing involving physical attendance may take place only if a judge decides that it is a priority case and necessary to do so in all the circumstances.”

This guidance has been superseded: see news item on 25 March 2020

Further support from ICAEW on the coronavirus outbreak

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