Neil Tipping, VIP enquiries manager at Croner-i, explains the changes set out in a new practice statement on tribunal delay applications, stressing from now on parties must discuss any potential delay between themselves before approaching the tribunal
The First-tier Tribunal (Tax Chamber) plays a crucial role in resolving disputes between taxpayers and HMRC when disagreements arise over assessments, penalties, information notices, or other tax decisions.
While the tribunal provides an independent venue for adjudication, parties are expected to manage the progression of their cases cooperatively and efficiently.
One of the most important procedural requirements is the obligation to seek the other party’s agreement to any requested extensions of time before approaching the tribunal for help. This duty reflects the tribunal’s emphasis on proportionality, active case management and avoiding unnecessary judicial intervention.
Last month, the First-tier Tribunal (FTT) released a Practice Statement on Applications for Extension of Time Etc on the steps to be taken when applying for extensions of time in relation to rules, practice directions, and so forth.
