This part of GOV.UK is being rebuilt – find out what beta means

HMRC internal manual

Appeals reviews and tribunals guidance

First-tier and Upper Tribunals: Preparing for tribunal: Case management powers

Either tribunal may make decisions in relation to the management of proceedings. This is known as ‘giving a direction’. For example it may give a direction to

  • extend or shorten the time for either the customer or HMRC to comply with any rule or direction, unless the extension or shortening would conflict with a time limit in other legislation
  • consolidate or hear together two or more cases or an issue raised in two or more cases, or treat a case as a lead case, see ARTG8550
  • permit or require either the customer or HMRC to amend a document
  • permit or require either the customer or HMRC or another person to provide documents or information to the tribunal or the customer or HMRC or other party to the proceedings
  • hold a case management hearing or other hearing to consider any matter
  • decide the form of any hearing
  • adjourn or postpone a hearing
  • require a party to produce a bundle for a hearing
  • suspend proceedings
  • transfer proceedings to another tribunal where the other tribunal has jurisdiction in relation to the proceedings and because of a change of circumstances since the proceedings started the first tribunal no longer has jurisdiction or the tribunal thinks that the second tribunal is more appropriate, for example cases relating to the value of land may be referred to the Lands Tribunal
  • suspend the effect of its own decision pending the decision by the First-tier or Upper Tribunal on the application for permission to appeal against that decision, or review or appeal against that decision
  • determine the category of a case, see ARTG8350 or allocate the case to a different category
  • decide whether all or part of the hearing must be heard in private, see ARTG8610
  • consider whether all or part of the tribunal’s decision should be published, see ARTG9030.The Upper Tribunal may also

  • on an appeal, or application for permission to appeal against a decision of the First-tier Tribunal, temporarily stop the decision being actioned, pending the outcome of the application for permission to appeal, or the appeal
  • require the First-tier Tribunal to provide reasons for its decision, or other information in relation to its decision or proceedings, where that decision is the subject of proceedings before the Upper Tribunal.Either tribunal may give a direction

  • on its own initiative, or
  • on the application of any or all of the parties.The tribunal may give a direction at any time and can also amend, suspend or set aside an earlier direction it had given.

The customer or HMRC may apply to the tribunal for a direction either

  • in writing, or
  • orally during a hearing.And they must give their reasons for making the application.

The tribunal must write to all parties to the case and any other person affected by the direction to tell them of the direction, unless there is good reason not to.

If one of the parties to the proceedings wants to challenge a tribunal direction, they may do so by applying for a second direction which amends, suspends or sets aside the first direction.