Guidance
First-Tier Tribunal (Tax Chamber) COVID-19 Frequently asked questions
Published 2020-06-15Last updated 2022-07-13
The following FAQ document is issued by the Chamber President to assist users of the First-tier Tribunal (Tax Chamber) to better understand the services that the Tribunal is currently providing to users and the practicalities of litigation in the Tribunal at the present time and in the coming months.
Much of the future planning, in particular the return of face-to-face hearings, is contingent upon the easing of the lockdown in response to the COVID-19 pandemic and Government advice.
This guidance reflects the situation at the time of publication and may be reviewed, amended or revoked at any time if that situation changes.
Related guidance 5
Other guidance whose text is closest in subject to this document, found by similarity of wording rather than by citation.
- First-Tier Tribunal (Tax Chamber) General Guidance on Appeals2022-07-20
- Immigration and Asylum Chamber (First-Tier Tribunal): Help for Users - April 2021 Update2022-07-13
- Upper Tribunal, Tax and Chancery Chamber Practice Note2022-07-13
- First-tier Tribunal (Immigration and Asylum Chamber) User Guide: January 20232023-10-04
- First-tier Tribunal (Tax Chamber) guidance – oral evidence from abroad2025-06-03