Guidance
Form of Decisions and Neutral Citation First-tier Tribunal and Upper Tribunal on or after 3 November 2008
Published 2008-11-03Last updated 2024-03-05
Practice statement
This Practice Statement sets out the arrangements for the neutral citation of decisions or written reasons (referred to in this Practice Statement simply as “decisions”) of the First-tier Tribunal and Upper Tribunal from 3 November 2008. See below for more information.
Related guidance 5
Other guidance whose text is closest in subject to this document, found by similarity of wording rather than by citation.
- Joint FtTIAC & UTIAC Practice Statements2025-03-03
- Practice Direction from the Senior President of Tribunals: Reasons for decisions2024-06-04
- Practice Direction issued by the Senior President of Tribunals: Employment Appeal Tribunal2022-07-20
- Lands Chamber of the Upper Tribunal on or after 1 June 20092022-07-20
- Applications for Extension of Time: Practice Statement for First Tier Tribunal Tax Chamber2026-02-03