FTT publishes new Practice Direction for categorising cases

Published on: 19 May 2022

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Specialist Tax Regulatory Materials

Article summary

The President of the First-tier Tax Tribunal (FTT) published a new Practice Direction, which takes effect from 1 June 2022, and gives guidance to the FTT on the types of cases that should normally be allocated to the four categories set out in rule 23 of the Tribunal Procedure (First-tier Tribunal) (Tax Chamber) Rules 2009 (FTT Rules),.

Jurisdiction(s): England, Northern Ireland, Scotland and Wales

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