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When the tribunal receives an application for a direction under Rule 18, it will normally arrange a directions hearing, when parties will have the opportunity to make representations about the application, including any objections they have to being identified as either a lead case or a related case.

The tribunal will require evidence in support of the Rule 18 application. Most tribunals will require more evidence than simply notification of a common avoidance scheme number for example, particularly in cases where the other party is raising objections.

When making an application under Rule 18, the litigator should, as a minimum, include a statement in their application

• identifying the common or related issues of fact or law, and
• explaining why and how they apply in the cases involved.

In addition, the tribunal judge may ask to see a bundle of standard documentation for the avoidance scheme in relation to each appeal to satisfy themselves that there are ‘common or related issues of fact or law�. If you are not sure how much information is required, contact Solicitor’s Office legal advisors for further information.

Once the tribunal has made a lead case direction under Rule 18 in relation to a particular group of cases the litigator should, when making applications for further cases to be covered by that direction/bound by that direction, include a copy of the application for the lead case (altered as necessary to remove any confidential information identifying the other related cases) together with the tribunal’s direction on that lead case.