# The Tribunal Procedure (First-tier Tribunal) (Tax Chamber) Rules 2009, Article 9: Substitution and addition of parties


(1) The Tribunal may give a direction substituting a party if—
(a) the wrong person has been named as a party; or
(b) the substitution has become necessary because of a change in circumstances since the start of proceedings.
(2) The Tribunal may give a direction adding a person to the proceedings as a respondent.
(3) A person who is not a party to proceedings may make an application to be added as a party under this rule.
(4) If the Tribunal refuses an application under paragraph (3) it must consider whether to permit the person who made the application to provide submissions or evidence to the Tribunal.
(5) If the Tribunal gives a direction under paragraph (1) or (2) it may give such consequential directions as it considers appropriate.

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Source: https://www.legislation.gov.uk/uksi/2009/273/article/9 (the official version)
Page: https://openlegislation.uk/tribunal-procedure-first-tier-tribunal-tax-chamber-rules-2009/article-9
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.