If the parties settled the matter before the tribunal they may
apply to the tribunal for a consent order dismissing the
proceedings.
This will happen rarely, and it would be more usual for
settlement to take place under the provisions of S54 TMA 1970 or
equivalent (direct taxes) or S85 VATA 1994 (indirect taxes) to
apply.
The tribunal does not have to hold a hearing before making a
consent order. Nor does it have to give any reasons for the order.
The order has the same effect as if the tribunal had made a
decision on the appeal. So the tribunals caseworker should seek
appropriate advice if necessary before agreeing to any request for
a consent order.
