ARTG8551 - First - tier and Upper Tribunals: Preparing for Tribunal: Groups of related cases: Introduction
Where there are two or more cases before the First-tier Tribunal and there are similar issues of fact or law (related issues), they are referred to as 鈥榬elated cases鈥� for the purposes of this guidance.
Where there are related cases, the tribunal may
- consolidate or hear together two or more sets of proceedings or parts of proceedings raising related issues under its case management powers (rule 5(3)(b) of the tribunal rules, SI 273/2009), see ARTG8552, or
- treat one or more cases as (a) lead case(s) (rule 5(3)(b)) and suspend (stay) proceedings in the related cases (rule 5(3)(j)), see ARTG8553, or
- make a lead case direction (rule 18(2)(a) and suspend (stay) proceedings in the related cases (rule 18(2)(b)), see ARTG8554.
Where it is likely that HMRC may make an application for a case to be treated as a lead case either under rule 5 or rule 18, the litigator, see ARTG8400, should contact the appropriate technical/policy specialist if they are not already involved with the appeal.