TC09682 - [2025] UKFTT 01334 (TC)

The Tribunal may give a direction in relation to the conduct or disposal of proceedings at any time, including a direction to stay proceedings, by virtue of rule 5 of the Tribunal Procedure (First-tier Tribunal) (Tax Chamber) Rules 2009 (‘FTT Rules’).

Rule 2 of the FTT Rules sets out the overriding objective which provides that I must deal with cases fairly and justly, including dealing with cases in ways which are proportionate to the importance of the case, the complexity of the issues, the anticipated costs and resources of the parties. I must also ensure, so far as practicable, that the parties are able to participate fully in the proceedings and avoid delay so far as compatible with a proper consideration of the issues.