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HMRC internal manual

Appeals reviews and tribunals guidance

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HM Revenue & Customs
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First - tier and Upper Tribunals: Preparing for tribunal: Groups of related cases: Consolidation of cases

Where there are a relatively small number of cases raising related issues, see ARTG8551, the tribunal may make a direction that the cases are consolidated or heard together (rule 5(3)(b) of the tribunal rules).

As with any other direction, see ARTG8500, either party can apply to the tribunal for a direction or the tribunal may make a direction on its own initiative.

Each case will be determined by the tribunal, and so each party will be bound by the outcome as if it were a decision which applied to them alone. Each party will have a right of appeal against the decision.

The following pages relating to groups of cases (ARTG8553 - ARTG8580), are not relevant for consolidated cases. Decision makers, review officers and tribunals caseworkers should refer to the appropriate guidance within ARTG as if the disputed decision related to that case alone.