{
  "url": "https://openlegislation.uk/tribunal-procedure-first-tier-tribunal-tax-chamber-rules-2009/article-1",
  "json_url": "https://openlegislation.uk/tribunal-procedure-first-tier-tribunal-tax-chamber-rules-2009/article-1.json",
  "legislation": "uksi/2009/273",
  "legislation_title": "The Tribunal Procedure (First-tier Tribunal) (Tax Chamber) Rules 2009",
  "legislation_url": "https://openlegislation.uk/tribunal-procedure-first-tier-tribunal-tax-chamber-rules-2009",
  "path": "article/1",
  "kind": "article",
  "number": "1",
  "heading": "Citation, commencement, application and interpretation",
  "text": "(1) These Rules may be cited as the Tribunal Procedure (First-tier Tribunal) (Tax Chamber) Rules 2009 and come into force on 1st April 2009.\n(2) These Rules apply to proceedings before the Tax Chamber of the First-tier Tribunal.\n(3) In these Rules—\n“the 2007 Act” means the Tribunals, Courts and Enforcement Act 2007;\n“appellant” means—\n(a)the person who starts proceedings (whether by bringing or notifying an appeal, by making an originating application, by a reference, or otherwise);\n(b)in proceedings started jointly by more than one person, such persons acting jointly or each such person, as the context requires;\n(c)a person substituted as an appellant under rule 9 (substitution and addition of parties);\n“Basic case” means a case allocated to the Basic category under rule 23 (allocation of cases to categories);\n“CAA case” means an application under section 563 of the Capital Allowances Act 2001;\n“Complex case” means a case allocated to the Complex category under rule 23 (allocation of cases to categories);\n“Compliance Officer” means the Compliance Officer for IPSA;\n“Default Paper case” means a case allocated to the Default Paper category under rule 23 (allocation of cases to categories);\n“devolved Welsh case” means an appeal, referral or application under—\n(a)a Measure or Act of the National Assembly for Wales; or\n(b)an instrument made under a Measure or Act of the National Assembly for Wales;\n“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;\n“financial restrictions civil penalty case” means an appeal under paragraph 26(3) or 28(1) of Schedule 7 to the Counter-Terrorism Act 2008;\n“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;\n“HMRC” means His Majesty’s Revenue and Customs but also includes—\n(a)the Serious Organised Crime Agency when carrying out functions under section 317 of the Proceeds of Crime Act 2002; ...\n(b)the Director of Border Revenue when carrying out functions under section 7 of the Borders, Citizenship and Immigration Act 2009; and\n(c)the Gambling Commission when carrying out functions under Part 3 of the Finance Act 2022 (economic crime (anti-money laundering) levy);\n“IPSA” means the Independent Parliamentary Standards Authority;\n“MP expenses case” means an appeal under the Parliamentary Standards Act 2009;\n“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;\n“practice direction” means a direction given under section 23 of the 2007 Act;\n“respondent” means—\n(a)in a case other than an MP expenses case or a devolved Welsh case—\n(i) HMRC, where HMRC is not an appellant;\n(ii)in proceedings brought by HMRC alone, a person against whom the proceedings are brought or to whom the proceedings relate;\n(b)in a MP expenses case, the Compliance Officer; ...\n(ba) in a devolved Welsh case—\n(i)WRA, where WRA is not an appellant;\n(ii)in proceedings brought by WRA alone, a person against whom the proceedings are brought or to whom the proceedings relate; and\n(d)in any case, a person substituted or added as a respondent under rule 9 (substitution and addition of parties);\n“Standard case” means a case allocated to the Standard category under rule 23 (allocation of cases to categories);\n...\n“Tribunal” means the First-tier Tribunal ...\n“WRA” means the Welsh Revenue Authority.",
  "extent": "E+W+S+N.I.",
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "F",
      "label": "F1",
      "text": "Rule 1(2) substituted (29.11.2010) by The Tribunal Procedure (Amendment No. 3) Rules 2010 (S.I. 2010/2653), rules 1, 6(2)"
    },
    {
      "type": "F",
      "label": "F2",
      "text": "Words in rule 1(3) inserted (1.4.2013) by The Tribunal Procedure (Amendment) Rules 2013 (S.I. 2013/477), rules 1(2)(c), 34(a)"
    },
    {
      "type": "F",
      "label": "F3",
      "text": "Words in rule 1(3) inserted (29.11.2010) by The Tribunal Procedure (Amendment No. 3) Rules 2010 (S.I. 2010/2653), rules 1, 6(3)(a)"
    },
    {
      "type": "F",
      "label": "F4",
      "text": "Words in rule 1(3) inserted (21.12.2017) by The Tribunal Procedure (Amendment No. 2) Rules 2017 (S.I. 2017/1168), rules 1, 8(a)"
    },
    {
      "type": "F",
      "label": "F5",
      "text": "Words in rule 1(3) inserted (1.4.2013) by The Tribunal Procedure (Amendment) Rules 2013 (S.I. 2013/477), rules 1(2)(c), 34(b)"
    },
    {
      "type": "F",
      "label": "F6",
      "text": "Words in rule 1(3) substituted (29.11.2010) by The Tribunal Procedure (Amendment No. 3) Rules 2010 (S.I. 2010/2653), rules 1, 6(3)(b)"
    },
    {
      "type": "F",
      "label": "F7",
      "text": "Words in rule 1(3) substituted (6.4.2023) by The Tribunal Procedure (Amendment) Rules 2023 (S.I. 2023/327), rules 1, 3(2)"
    },
    {
      "type": "F",
      "label": "F8",
      "text": "Word in rule 1(3) omitted (6.4.2024) by virtue of The Tribunal Procedure (Amendment) Rules 2024 (S.I. 2024/364), rules 1, 2(2)(a)"
    },
    {
      "type": "F",
      "label": "F9",
      "text": "Word in rule 1(3) inserted (6.4.2024) by The Tribunal Procedure (Amendment) Rules 2024 (S.I. 2024/364), rules 1, 2(2)(b)"
    },
    {
      "type": "F",
      "label": "F10",
      "text": "Words in rule 1(3) inserted (6.4.2024) by The Tribunal Procedure (Amendment) Rules 2024 (S.I. 2024/364), rules 1, 2(2)(c)"
    },
    {
      "type": "F",
      "label": "F11",
      "text": "Words in rule 1(3) inserted (29.11.2010) by The Tribunal Procedure (Amendment No. 3) Rules 2010 (S.I. 2010/2653), rules 1, 6(3)(c)"
    },
    {
      "type": "F",
      "label": "F12",
      "text": "Words in rule 1(3) substituted (29.11.2010) by The Tribunal Procedure (Amendment No. 3) Rules 2010 (S.I. 2010/2653), rules 1, 6(3)(d)"
    },
    {
      "type": "F",
      "label": "F13",
      "text": "Words in rule 1(3) inserted (21.12.2017) by The Tribunal Procedure (Amendment No. 2) Rules 2017 (S.I. 2017/1168), rules 1, 8(b)(i)"
    },
    {
      "type": "F",
      "label": "F14",
      "text": "Word in rule 1(3) omitted (21.12.2017) by virtue of The Tribunal Procedure (Amendment No. 2) Rules 2017 (S.I. 2017/1168), rules 1, 8(b)(ii)"
    },
    {
      "type": "F",
      "label": "F15",
      "text": "Words in rule 1(3) inserted (21.12.2017) by The Tribunal Procedure (Amendment No. 2) Rules 2017 (S.I. 2017/1168), rules 1, 8(b)(iii)"
    },
    {
      "type": "F",
      "label": "F16",
      "text": "Words in rule 1(3) omitted (1.4.2011) by virtue of The Tribunal Procedure (Amendment) Rules 2011 (S.I. 2011/651), rules 1(2)(a), 5(2)"
    },
    {
      "type": "F",
      "label": "F17",
      "text": "Full stop in rule 1(3) omitted (21.12.2017) by virtue of The Tribunal Procedure (Amendment No. 2) Rules 2017 (S.I. 2017/1168), rules 1, 8(c)"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2009/273/article/1",
    "retrieved_at": "2026-10-29T03:18:04.516883+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}