Supreme Court changes its rules
The Supreme Court is the court of final resort for taxpayers and now new rules have been introduced which practitioners who have clients who are engaged in litigation against HMRC will need to be aware of.
Streamlined Appeals Process:
The new rules impose a 28-day deadline for parties to seek permission to appeal from the lower court and an additional 28 days to apply to the Supreme Court if permission is denied. The date runs from the relevant date of refusal of permission.
Portal Management System:
The introduction of a portal management system which aims to improve efficiency and accessibility for legal professionals and litigants. As readers may be aware, a judicial e-filing system for the Tribunals, High Court and Court of Appeal has been operating successfully for some time. Now, ‘portal party’ (essentially, the parties to the appeal) must file all documents via the portal in accordance with the relevant rules of the Supreme Court. The portal permits documents to be served by e mail by one party on the other through the portal.
Generally speaking, all communications between a party who files an appeal and the Court must be made via the portal using the public channel which enables all other portal parties participating in the application or appeal to view the communication via the portal.
Document Publication:
The rules clarify which documents will be published on the court’s website (statement of facts and issues, and written cases) and provide a process for parties to object to publication or request redactions.
‘No Exceptional Circumstances’ Clause:
The rules do not include an “exceptional circumstances” provision for missed deadlines, emphasizing the importance of timely litigation.
Changes to Service:
The rules detail service requirements for both “portal parties” (those using the portal) and “non-portal parties,” including timelines for service.
Other Amendments:
The rules also address various other procedural aspects, such as the drawing up of Chancery masters’ orders and the handling of cases where a hearing is no longer necessary.
Timing:
The revised rules came into effect on December 2, 2024, and apply to cases filed after that date.