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HMRC internal manual

Appeals reviews and tribunals guidance

Reviews and appeals for indirect cases: Appealing against a decision or assessment: Groups of related cases

Where there are two or more cases and there are similar issues of fact or law in dispute (related cases) there may be occasions where either HMRC or the customers (or their agent) wish to have their disputes considered together. ARTG8556 provides guidance for managing groups of cases where there are related cases in dispute.

You will need to inform the tribunal caseworker and liase with any other decision makers involved in the cases.