SI 2025/561 The Tribunal Procedure (Amendment) Rules 2025

Published on: 12 May 2025

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Specialist Tax Statutory Instruments

Article summary

SI 2025/561: These Rules are made to provide amendments to the Rules of procedure that apply to the First-tier Tribunal and to the Upper Tribunal (the Tribunal Procedure Rules), to expressly provide that the tribunal has the power to set aside a decision on its own initiative. They come into force on 30 May 2025.

Jurisdiction(s): England, Northern Ireland, Scotland and Wales

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