Virtual First-tier Tribunal hearings

In ‘My day in virtual court’ (Taxation 17 September 2020 page 12) John Messore set out his experience in attending a virtual First-tier Tribunal case. In September 2020 we represented a client at such a hearing which was conducted virtually due to the Covid-19 pandemic. As well as allowing our team to fulfil lifelong ambitions of bringing to life their favourite fictional courtroom lawyers (from Atticus Finch to Saul Goodman to Rumpole of the Bailey) the case also provided us with an opportunity to add our own experience of the virtual tribunal process from the perspective of the party representing the appellants.

The case concerned the application of only or main residence relief on the disposal by the appellants a married couple of their home.

Appeal process

Our client approached us in May 2017 for advice after HMRC had...