Article 1 Citation, commencement, application and interpretation

These Rules may be cited as the Tribunal Procedure (First-tier Tribunal) (Tax Chamber) Rules 2009 and come into force on 1st April 2009.

These Rules apply to proceedings before the Tax Chamber of the First-tier Tribunal.

In these Rules—

• “the 2007 Act” means the Tribunals, Courts and Enforcement Act 2007;

• “appellant” means—

  1. (a)

     the person who starts proceedings (whether by bringing or notifying an appeal, by making an originating application, by a reference, or otherwise);

  2. (b)

     in proceedings started jointly by more than one person, such persons acting jointly or each such person, as the context requires;

  3. (c)

     a person substituted as an appellant under rule 9 (substitution and addition of parties);

• “Basic case” means a case allocated to the Basic category under rule 23 (allocation of cases to categories);

• F2“CAA case” means an application under section 563 of the Capital Allowances Act 2001;

• “Complex case” means a case allocated to the Complex category under rule 23 (allocation of cases to categories);

• F3“Compliance Officer” means the Compliance Officer for IPSA;

• “Default Paper case” means a case allocated to the Default Paper category under rule 23 (allocation of cases to categories);

• F4“devolved Welsh case” means an appeal, referral or application under—

  1. (a)

     a Measure or Act of the National Assembly for Wales; or

  2. (b)

     an instrument made under a Measure or Act of the National Assembly for Wales;

• “document” means anything in which information is recorded in any form, and an obligation under these Rules to provide or allow access to a document or a copy of a document for any purpose means, unless the Tribunal directs otherwise, an obligation to provide or allow access to such document or copy in a legible form or in a form which can be readily made into a legible form;

• F5“financial restrictions civil penalty case” means an appeal under paragraph 26(3) or 28(1) of Schedule 7 to the Counter-Terrorism Act 2008;

• “hearing” means an oral hearing and includes a hearing conducted in whole or in part by video link, telephone or other means of instantaneous two-way electronic communication;

• F6“HMRC” means F7His Majesty’s Revenue and Customs but also includes—

  1. (a)

     the Serious Organised Crime Agency when carrying out functions under section 317 of the Proceeds of Crime Act 2002; F8...

  2. (b)

     the Director of Border Revenue when carrying out functions under section 7 of the Borders, Citizenship and Immigration Act 2009; F9and

  3. (c)

     F10the Gambling Commission when carrying out functions under Part 3 of the Finance Act 2022 (economic crime (anti-money laundering) levy);

• F11“IPSA” means the Independent Parliamentary Standards Authority;

• “MP expenses case” means an appeal under the Parliamentary Standards Act 2009;

• “party” means a person who is (or was at the time that the Tribunal disposed of the proceedings) an appellant or respondent in proceedings before the Tribunal;

• “practice direction” means a direction given under section 23 of the 2007 Act;

• F12“respondent” means—

  1. (a)

     in a case other than an MP expenses case F13or a devolved Welsh case—

     1. (i)

        HMRC, where HMRC is not an appellant;

     2. (ii)

        in proceedings brought by HMRC alone, a person against whom the proceedings are brought or to whom the proceedings relate;

  2. (b)

     in a MP expenses case, the Compliance Officer; F14...

  3. (ba)

     F15in a devolved Welsh case—

     1. (i)

        WRA, where WRA is not an appellant;

     2. (ii)

        in proceedings brought by WRA alone, a person against whom the proceedings are brought or to whom the proceedings relate; and

  4. (d)

     in any case, a person substituted or added as a respondent under rule 9 (substitution and addition of parties);

• “Standard case” means a case allocated to the Standard category under rule 23 (allocation of cases to categories);

• F16...

• “Tribunal” means the First-tier Tribunal F17...

• “WRA” means the Welsh Revenue Authority.