Reader feedback: The problems with trying to apply the GLO procedures to rule 18

Dear Sir

KPMG suggest (‘The challenges of multi-party litigation’ Tax Journal dated 8 February 2013) that rule 18 of the First-tier Tribunal (Tax Chamber) Rules [SI 2009/283] the lead case rule would be more effective if it copied the High Court Group Litigation Order by (i) naming all parties and (ii) by imposing compulsory costs sharing.

The GLO is a mandatory consolidation in which all the cases are still before the court albeit on a tightly-managed basis and with joint representation. Rule 18 by contrast is not a consolidation but an enforced ‘representative’ form of action (i.e. one appellant standing in for all the others) in which only the representative case is before the...