ARTG7560 - Applications to the tribunal: Tribunal consideration of applications

Default paper cases

When the Tribunals Service receives an application it will arrange for a member of the judiciary to consider the application on the basis of the papers, taking into account any indications that the application is urgent or relates to a complicated case.

An HMRC application for continuing daily penalties under S93(3) TMA 1970, is categorised as a Default Paper case, see ARTG8370.

Oral hearings

When the Tribunals Service receives an application that requires an oral hearing it will arrange for a hearing to take place, taking into account any indications that the application is urgent or relates to a complicated case, and tell HMRC the details of the hearing.

In most cases, the decision maker will be responsible for preparing and presenting HMRC’s application to the tribunal. But in complicated cases HMRC’s case may be prepared and presented by a tribunals caseworker, see ARTG8400, or Solicitor’s Office, see ARTG8410.

If the decision maker is not sure whether or how they should prepare and present the case, they should contact the appropriate Appeals Unit (direct taxes) or Solicitor’s Office (indirect taxes) for advice.

All applications

If the tribunal gives a direction in response to the application, the Tribunals Service will send the decision maker a copy of the signed direction.

For more information about tribunals, see ARTG8000 onwards.