.png)
.png)
A new practice direction requires parties submitting documents to the Upper Tribunal (Tax and Chancery Chamber) to do so electronically using the tribunal’s CE-File secure online portal. This includes any application for permission to appeal made to the tribunal and any document provided to the tribunal by a party who is represented by a professional person in the proceedings, other than excluded documents, such as audio or video recordings, electronic bundles (including authorities bundles) for use in hearings, and documents larger than 50 megabytes. These must be filed by emailing the tribunal at uttc@justice.gov.uk for instructions.
Documents that need to be sent to another party should be delivered by an alternative approved method under rule 13 of the Tribunal Procedure (Upper Tribunal) Rules, SI 2008/2698 – which covers delivery of documents generally.
