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The president of the Upper Tribunal (Tax and Chancery Chamber) has issued updated practice guidance on the conduct of proceedings in the Upper Tribunal, replacing the previous guidance which had introduced remote hearings during the coronavirus pandemic in 2021.
The new guidance retains the flexibilities that were adopted during the pandemic, in particular the availability of remote and hybrid hearings. It confirms that the default position for hearings of half a day or less will be a remote hearing. The tribunal will decide on the form of the hearing, in light of the views of the parties.
The revised guidance also now requires bundles to be prepared in electronic form, with parties providing only the core bundle to the tribunal in hard copy form – as well as an electronic version.
