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

HMRC internal manual

Appeals reviews and tribunals guidance

HM Revenue & Customs
, see all updates

First - tier and Upper Tribunals: Preparing for tribunal: Groups of related cases: Rule 18 directions hearings

When the tribunal receives an application for a direction under Rule 18, it will normally arrange a directions hearing, when parties will have the opportunity to make representations about the application, including any objections they have to being identified as either a lead case or a related case.

The tribunal will require evidence in support of the Rule 18 application. Most tribunals will require more evidence than simply notification of a common avoidance scheme number for example, particularly in cases where the other party is raising objections.

When making an application under Rule 18, the tribunals caseworker should, as a minimum, include a statement in their application

  • identifying the common or related issues of fact or law, and
  • explaining why and how they apply in the cases involved.

In addition, the tribunal judge may ask to see a bundle of standard documentation for the avoidance scheme in relation to each appeal to satisfy themselves that there are ‘common or related issues of fact or law’. If you are not sure how much information is required, contact Solicitor’s Office for further information.

Once the tribunal has made a lead case direction under Rule 18 in relation to a particular group of cases the tribunals caseworker should, when making applications for further cases to be covered by that direction/bound by that direction, include a copy of the application for the lead case (altered as necessary to remove any confidential information identifying the other related cases) together with the tribunal’s direction on that lead case.