SI 2023/327 comes into force on 6 April 2023. They effects are explained in the accompanying Explanatory Memorandum as follows:
- Purpose of the instrument
2.1 This instrument (“the Amendment Rules”) makes changes to two sets of tribunal procedure rules that apply in the First-tier Tribunal to replace all references to “Her Majesty” with “His Majesty” following the death of Her Majesty Queen Elizabeth II and the accession of His Majesty King Charles III.
2.2 The Amendment Rules also makes changes to the Tribunal Procedure (First-tier Tribunal) (War Pensions and Armed Forces Compensation Chamber) Rules 2008 to allow appeals to be directly lodged with the First-tier Tribunal. Rule 4 of the Amendment Rules also amends the procedure for applying for directions and removes the power for a Tribunal member to undertake a medical examination.
2.3 The Amendment Rules also amend two sets of tribunal procedure rules that apply in the Upper Tribunal to allow the Upper Tribunal by practice directions, to make provision for the filing of documents to the Upper Tribunal’s secure online portal mandatory for specified tribunal users in any specified categories of case.
2.4 The Amendment Rules also amend the Tribunal Procedure (Upper Tribunal) (Lands Chamber) Rules 2010 to correct a drafting error.
https://www.legislation.gov.uk/uksi/2023/327/contents/made
Related content from Claritax Books
In Tax Appeals – Law and Practice at the FTT, tax barrister Keith Gordon analyses some 500 precedents to show how the FTT rules are applied in practice, and how taxpayers may use the tribunal system for appealing against tax decisions.