{
  "url": "https://openlegislation.uk/tribunal-procedure-first-tier-tribunal-tax-chamber-rules-2009/article-15",
  "json_url": "https://openlegislation.uk/tribunal-procedure-first-tier-tribunal-tax-chamber-rules-2009/article-15.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/15",
  "kind": "article",
  "number": "15",
  "heading": "Evidence and submissions",
  "text": "(1) Without restriction on the general powers in rule 5(1) and (2) (case management powers), the Tribunal may give directions as to—\n(a) issues on which it requires evidence or submissions;\n(b) the nature of the evidence or submissions it requires;\n(c) whether the parties are permitted or required to provide expert evidence, and if so whether the parties must jointly appoint a single expert to provide such evidence;\n(d) any limit on the number of witnesses whose evidence a party may put forward, whether in relation to a particular issue or generally;\n(e) the manner in which any evidence or submissions are to be provided, which may include a direction for them to be given—\n(i) orally at a hearing; or\n(ii) by written submissions or witness statement; and\n(f) the time at which any evidence or submissions are to be provided.\n(2) The Tribunal may—\n(a) admit evidence whether or not the evidence would be admissible in a civil trial in the United Kingdom; or\n(b) exclude evidence that would otherwise be admissible where—\n(i) the evidence was not provided within the time allowed by a direction or a practice direction;\n(ii) the evidence was otherwise provided in a manner that did not comply with a direction or a practice direction; or\n(iii) it would otherwise be unfair to admit the evidence.\n(3) The Tribunal may consent to a witness giving, or require any witness to give, evidence on oath, and may administer an oath for that purpose.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2009/273/article/15",
    "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."
}