Review of procedure rules for the First-tier Tribunal

The Tribunal Procedure Committee (TPC) has launched a consultation seeking views on potential amendments to the rules for each chamber of the First-tier Tribunal and the employment tribunals regarding the issue of a full decision. The procedural rules that apply to the Tax Chamber are contained in the Tribunal Procedure (Frist-tier Tribunal) (Tax Chamber) Rules SI 2009/273.

The most significant proposal is the removal of the current right for any party to an appeal to obtain ‘full written findings of fact and reasons’ for the tribunal’s decision. Instead only the losing party would have that right. If the winning party wanted a full explanation as to why it had won the tribunal would be required only to provide this where it was in the interests of justice to do so.

However as the consultation points out this proposal may offend the principle of...