The president of
the Upper Tribunal (Tax and Chancery Chamber) has issued updated practice guidance on the conduct of proceedings in the
UT, replacing the previous guidance which had introduced remote hearings
during the Covid-19 pandemic in 2021.
The new guidance
retains the flexibilities that were adopted during the pandemic, particularly
around the availability of remote and hybrid hearings confirming that, for
hearings of half a day or less, a remote hearing will be the default position.
The tribunal will take the final decision on the form of the hearing, after
considering the views of the parties.
The revised
guidance also now requires bundles to be prepared in electronic form, and it
appears that this applies to all hearings, both in-person and remote.
The president of
the Upper Tribunal (Tax and Chancery Chamber) has issued updated practice guidance on the conduct of proceedings in the
UT, replacing the previous guidance which had introduced remote hearings
during the Covid-19 pandemic in 2021.
The new guidance
retains the flexibilities that were adopted during the pandemic, particularly
around the availability of remote and hybrid hearings confirming that, for
hearings of half a day or less, a remote hearing will be the default position.
The tribunal will take the final decision on the form of the hearing, after
considering the views of the parties.
The revised
guidance also now requires bundles to be prepared in electronic form, and it
appears that this applies to all hearings, both in-person and remote.
