L9: Non-appeal proceedings before the FTT

Originating applications

“(1) Where an enactment provides for a person or persons to make an originating application or reference to the Tribunal, the appellant must start proceedings by providing an application notice or notice of reference to the Tribunal within any time limit imposed by that enactment.
(2) The application notice or notice of reference must state--
(a) the name and address of the appellant;
(b) the name and address of the appellant's representative (if any);
(c) an address where documents for the appellant may be sent or delivered;
(d) the name and address of each respondent (if any);
(e) the facts relevant to the originating application or reference;
(f) the result the appellant is seeking (if any); and
(g) the grounds for making the originating application or reference.” (FTT Rules, r.21(1) – (2)).

Originating applications

Time limit

“(3) If the appellant provides the application notice or notice of reference to the Tribunal later than the time required by paragraph (1) or by any extension of time under rule 5(3)(a) (power to extend time)--
(a) the application notice or notice of reference must include a request for an extension of time and the reason why the application notice or notice of reference was not provided in time; and
(b) unless the Tribunal extends time for the application notice or notice of reference under rule 5(3)(a) (power to extend time) the Tribunal must not admit the application notice or notice of reference.” (FTT Rules, r.21(3)).

No power to extend time limit in Capital Allowance reference

“ ‘CAA case’ means an application under section 563 of the Capital Allowances Act 2001;” (FTT Rules, r.1(3)).

“(3A) The power of the Tribunal under these Rules to extend time for starting proceedings shall not apply in a CAA case.” (FTT Rules, r.21(3A)).

Time limit