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First-Tier Tribunal (Tax Chamber) COVID-19 Frequently asked questions

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.