CPR service rules differ from Tribunal Rules
The tribunal was asked whether it had jurisdiction to issue summonses for the appearance of named party employees abroad to give evidence.
Held: The First Tier Tribunal did not have that power. Great care must be taken before interpreting the Tribunal Procedure Rules requirements about sending and delivery of documents with reference to the CPR provisions, in particular Part 6, relating to service.
Warren J P
[2015] WLR(D) 69, [2015] 1 WLR 2949, [2015] BTC 506, [2015] STC 1645, [2015] UKUT 72 (TCC)
Bailii, WLRD
England and Wales
Updated: 21 June 2021; Ref: scu.652569 br>