Authorisation of Tribunal Clerks to issue Standard Directions in appeals from the Tribunal (Tax Chamber)

Practice Statement: Upper Tribunal (Tax and Chancery Chamber)

Introduction

By a Practice Statement issued on 10 March 2009, the Senior President of Tribunals has approved the carrying out by a member of staff of the Upper Tribunal (Tax and Chancery Chamber) appointed under s 40(1) of the Tribunals, Courts and Enforcement Act 2007 of any function of the Upper Tribunal under rule 5 (case management powers) of the Tribunal Procedure (Upper Tribunal) Rules 2008, where that staff member has been authorised by the Chamber President to exercise that particular function.

Authorisation

The President of the Upper Tribunal (Tax and Chancery Chamber) authorises any clerk of the Chamber appointed under s 40(1) of the Tribunals, Courts and Enforcement Act 2007 to issue, under rule 5 of the Tribunal Procedure (Upper Tribunal) Rules 2008, standard directions in relation to the conduct of proceedings in the Chamber on appeals from the First-tier Tribunal (Tax Chamber).

For the purpose of this authorisation, “standard directions” means such directions as are for the time being approved in a standard form by the President of the Upper Tribunal (Tax and Chancery Chamber).

This authorisation shall not extend to any proceedings other than on appeal from the First-tier Tribunal (Tax Chamber), and shall, for the avoidance of doubt, not extend to any of the following:

(a) proceedings which include an application for judicial review whether in respect of which the Chamber has the function of deciding the application under s 18 of the Tribunals, Courts and Enforcement Act 2007 or those transferred to the Chamber by the High Court under s 31A of the Senior Courts Act 1981;

(b) a case or a preliminary issue which has been transferred to the Chamber under rule 28 of the Tribunal Procedure (First-tier Tribunal) (Tax Chamber) Rules 2009;

(c) a reference to the Chamber in a financial services case, as that expression is defined in rule 1(3) of the Tribunal Procedure (Upper Tribunal) Rules 2008;

(d) the issue of any directions other than standard directions, including directions agreed by the parties; or

(e) any determination of an objection to, or amendment of, standard directions.

 

The Hon. Mrs Justice Rose President,
Upper Tribunal (Tax and Chancery)
1 February 2016