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The First-tier Tribunal’s provisional practice statement on the categorisation of tax cases has been extended for a further six months until 23 March 2021.
The statement includes guidance explaining changes to the way the tax chamber allocates cases to the default paper cases category, stating that the changes are necessary in order to manage the chamber’s workload during the coronavirus pandemic.
The following cases will automatically be allocated to the default paper category until 23 March 2021:
- appeals against penalties of no more than £20,000 for late payment of taxes or duties; and
- appeals against penalties of no more than £20,000 for late filing of returns, statements, accounts or documents and late submission of notices of being chargeable to tax.
The threshold was previously £2,000.
