First-tier Tribunal (Tax Chamber)
This Practice Statement has been made by the Chamber President to give guidance to the Tribunal and to Tribunal users on the practice adopted in relation to the issue of witness summonses and orders to produce documents in the Tax Chamber.
Rule 16 of the Tribunal Procedure (First-tier Tribunal) (Tax Chamber) Rules 2009 (“Tax Chamber Rules”) provides that, on the application of a party or on its own initiative, the Tribunal may:
(a) by summons (or, in Scotland, citation) require any person to attend as a witness at a hearing at the time and place specified in the summons or citation; and
(b) order any person to answer any questions or produce any documents in that person’s possession or control which relate to any issue in the proceedings.
In this Practice Statement, unless otherwise indicated, references to the issue of a witness summons includes the issue of a citation in Scotland and also include an order for the production of documents or to answer questions, whether associated with the issue of a summons or made independently.