This useful provision enables two or more cases to be heard
together where the same facts apply. Such cases might include
benefits on a pool car where a number of parties have an interest
in the matter, or, perhaps, a partnership where one of the partners
has continued trading sole after the cessation of a partnership.
An application for a Hearing under Regulation 6 is made quite
simply by listing the matter after the due issue of a warning
letter. All the parties have a right to be heard at the Hearing for
a Direction under Regulation 6.
Regulation 6A has effect from 31 December 2002 and enables
Lead Cases to be transferred to the Special Commissioners in
certain circumstances.