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HMRC internal manual

Appeals reviews and tribunals guidance

First - tier and Upper Tribunals: Preparing for Tribunal: Groups of related cases: Introduction

Where there are two or more cases before the First-tier Tribunal and there are similar issues of fact or law (related issues), they are referred to as ‘related cases’ for the purposes of this guidance.

Where there are related cases, the tribunal may

  • consolidate or hear together two or more sets of proceedings or parts of proceedings raising related issues under its case management powers (rule 5(3)(b) of the tribunal rules, SI 273/2009), see ARTG8552, or
  • treat one or more cases as (a) lead case(s) (rule 5(3)(b)) and suspend (stay) proceedings in the related cases (rule 5(3)(j)), see ARTG8553, or
  • make a lead case direction (rule 18(2)(a) and suspend (stay) proceedings in the related cases (rule 18(2)(b)), see ARTG8554.

Where it is likely that HMRC may make an application for a case to be treated as a lead case either under rule 5 or rule 18, the tribunals caseworker, see ARTG8400, should contact the appropriate technical/policy specialist if they are not already involved with the appeal.