First-tier Tribunal Procedure: Expert Evidence Guide for Solicitors

FTT Evidence Requirements

The First-tier Tribunal (Tax Chamber) process requires careful gathering and organisation of documentary evidence including invoices, contracts, emails, accounting records, and due diligence materials. Witness evidence explains the decisions taken by directors, accountants, or advisers, while expert evidence addresses technical tax questions beyond the parties' own expertise.

Case Categories

The FTT deals with cases according to complexity: paper, basic, standard, and complex tracks. Expert evidence is most common in standard and complex track cases where technical accounting, valuation, or tax analysis questions require specialist evidence.

CPR Part 35 in FTT Proceedings

Expert evidence in FTT proceedings is governed by CPR Part 35. The expert report must include a summary of material instructions, comply with the independence requirements of CPR Part 35.10, and contain a statement of truth. The expert's duty is to the tribunal, not the instructing party, particularly important in tax cases where technical analysis must be genuinely independent.

Timeline: 2–3 Years to Hearing

From filing notice of appeal to FTT hearing typically takes 2–3 years given current caseload and counsel availability. Early instruction of expert witnesses allows adequate time for document review, analysis, report preparation, and response to written questions, avoiding last-minute timetable pressure.

Practical Steps for Solicitors

1. Identify the technical tax questions requiring expert evidence at case assessment stage
2. Instruct the expert with specific questions and full documentary bundle
3. Allow 8–12 weeks for initial expert report in complex cases
4. Coordinate expert evidence with factual witness statements
5. Prepare for written questions and supplemental report requirements