Article 28 Transfer of Complex cases to the Upper Tribunal

If a case has been allocated as a Complex case the Tribunal may, with the consent of the parties, refer a case F1or a preliminary issue to the President of the Tax Chamber F2of the First-tier Tribunal with a request that the case F3or issue be considered for transfer to the Upper Tribunal.

If a case or issue has been referred by the Tribunal under paragraph (1), the President of the Tax Chamber may, with the concurrence of the President of the Tax and Chancery Chamber of the Upper Tribunal, direct that the case or issue be transferred to and determined by the Upper Tribunal.