# The Tribunal Procedure (First-tier Tribunal) (Tax Chamber) Rules 2009, Article 28: Transfer of Complex cases to the Upper Tribunal

Extent: E+W+S+N.I.

(1) If a case has been allocated as a Complex case the Tribunal may, with the consent of the parties, refer a case or a preliminary issue to the President of the Tax Chamber of the First-tier Tribunal with a request that the case or issue be considered for transfer to the Upper Tribunal.
(2) 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.

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Source: https://www.legislation.gov.uk/uksi/2009/273/article/28 (the official version)
Page: https://openlegislation.uk/tribunal-procedure-first-tier-tribunal-tax-chamber-rules-2009/article-28
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.