# The Tribunal Procedure (First-tier Tribunal) (Tax Chamber) Rules 2009, Article 35: Notice of decisions and reasons

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

(1) The Tribunal may give a decision orally at a hearing.
(2) The Tribunal must provide to each party , as soon as reasonably practicable after making a decision (other than a decision under Part 4) which finally disposes of all issues in proceedings or of a preliminary issue dealt with following a direction under rule 5(3)(e) ..., a decision notice which—
(a) states the Tribunal's decision; and
(b) notifies the party of any right of appeal against the decision and the time within which, and the manner in which, the right of appeal may be exercised.
(3) The decision notice must—
(a) include a summary of the findings of fact and reasons for the decision; or
(b) be accompanied by full written findings of fact and reasons for the decision.
(3A) Paragraph (3) does not apply where the Tribunal has given reasons for the decision, whether summary or full, orally at a hearing.
(4) If the Tribunal provides no findings and reasons, or summary findings and reasons only, in or with the decision notice, a party to the proceedings may apply for full written findings and reasons, and must do so before making an application for permission to appeal under rule 39 (application for permission to appeal).
(5) An application under paragraph (4) must be made in writing and be sent or delivered to the Tribunal so that it is received within 14 days after the date that the Tribunal sent or otherwise provided the decision notice under paragraph (2) to the party making the application.
(6) The Tribunal must send a full written statement of findings and reasons to each party as soon as reasonably practicable after receiving an application for full written reasons made in accordance with paragraphs (4) and (5) ....

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Source: https://www.legislation.gov.uk/uksi/2009/273/article/35 (the official version)
Page: https://openlegislation.uk/tribunal-procedure-first-tier-tribunal-tax-chamber-rules-2009/article-35
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.