Hearing bundles and skeleton arguments at the tax tribunal

A hearing bundle is the single, indexed and page numbered set of documents that the judge, HMRC and you all work from at a tax tribunal hearing. The tribunal directs who prepares it: HMRC usually does so in Default Paper, Basic and lower level Standard cases, and the taxpayer in higher level Standard cases. A skeleton argument is a short written outline of each side’s case, which T242 says the parties must provide in Standard and Complex appeals.

Who prepares the bundle?

Rule 5(3)(i) of the Tribunal Procedure (First tier Tribunal) (Tax Chamber) Rules 2009 (SI 2009/273) lets the tribunal require a party to produce a bundle for a hearing. HMRC’s guidance at ARTG8535 describes the usual split by category:

Category	Usually prepared by
Default Paper	HMRC
Basic	HMRC, following a direction from the tribunal
Standard, lower level	HMRC
Standard, higher level	The taxpayer
Complex	As agreed between the parties, generally as for higher level Standard

The directions in your case override this table, so read them. For lists of documents and witness statements, which come before the bundle, see evidence and witness statements.

What goes in the bundle?

ARTG8535 says the bundle should contain the documents both sides want to rely on, not just HMRC’s, together with anything else to be referred to at the hearing, and that legislation should go in a separate section. ARTG8620 adds that a copy of the decision or assessment under appeal and the review conclusion letter are treated as evidence in every case where they exist.

A layout that judges find easy to use is:

1. index, listing each document with its date and page range;
2. the notice of appeal, HMRC’s statement of case, any reply and the tribunal’s directions;
3. the decision under appeal and HMRC’s review letter;
4. correspondence and documents in date order;
5. witness statements, then any expert reports;
6. legislation; and
7. case law, often in a separate authorities bundle.

Include only documents on the lists of documents exchanged under rule 27, or that the other side has agreed or the tribunal has allowed. Rule 15(2)(b) lets the tribunal exclude evidence that was not provided on time or in the way a direction required.

How do electronic bundles work?

Bundles are now normally electronic. T242 lists a practice direction on electronic bundles among the tribunal’s practice directions, and GOV.UK says the bundle is usually sent by email, that you can ask for a paper copy, and that you must have it available during the hearing, which can be on a laptop or other device. Rule 13(4) lets anyone sent a document electronically ask for a hard copy, but the request must be made as soon as reasonably practicable after receipt.

Whoever prepares the bundle should check the current practice direction and the directions in the case for format requirements. Practical habits that help everyone include a single searchable PDF, page numbers stamped so they match the PDF page count, bookmarks for each section and no duplicate copies of the same email chain.

When is the bundle due?

The date comes from the tribunal’s directions, not from a fixed rule. Rule 12 means anything due on a day must be done before 5pm, and a deadline falling on a weekend or bank holiday moves to the next working day. If you are responsible and cannot meet the date, apply under rule 6 for more time before it passes, giving reasons.

Missing the deadline has consequences. Rule 7 lets the tribunal take such action as it considers just, including requiring the failure to be remedied, striking out a case under rule 8 or restricting a party’s participation.

What is a skeleton argument?

T242 describes it as a written outline of the arguments to be made at the hearing, and lists it among the things the parties must provide in Standard and Complex cases under the further directions. Its job is to let the judge and any other panel member read into the case before the hearing and to show HMRC exactly what it has to answer. It is not evidence: facts must come from documents and witnesses in the bundle.

The timing and any page limit are set by the directions in your case. Put the date in the diary as soon as the directions arrive, and agree with the other side whether skeletons are exchanged at the same time or in turn if the directions leave that open.

What should a skeleton argument contain?

A clear structure for most tax appeals is:

1. Introduction. Who the appellant is, what is under appeal and the amount.
2. Issues. Each question the tribunal must decide, numbered, for example whether a discovery assessment was in time and, if so, whether the expenditure was revenue in nature.
3. Short facts. Only the facts needed, each with a bundle page reference, and a note of which are disputed.
4. Law. The statutory provisions with bundle references, and the burden of proof.
5. Argument. One section per issue, applying the law to the facts.
6. HMRC’s case. A brief response to each point in the statement of case.
7. Outcome sought. For example, that the appeal is allowed and the assessment discharged.
8. Authorities. The cases relied on, with the paragraph numbers that support each point.

Short paragraphs, numbered throughout, make it easy for the judge to refer to them. For most First tier appeals a few pages is enough; length rarely helps.

How might it work in practice?

Illustration only. A landlord’s appeal against a closure notice is allocated to the higher level of the Standard category, so the directions require his adviser to prepare the bundle. The adviser agrees an index with HMRC two weeks before the deadline, combines both lists of documents into one PDF of 240 pages with the legislation at the back, and sends it to the tribunal and HMRC by the directed date. Her six page skeleton identifies two issues, cites the bundle page for every fact and attaches a list of three authorities. At the hearing the judge works from her page numbers throughout.

What are the common mistakes?

• Leaving HMRC to include your documents in a bundle you were directed to prepare, or the reverse.
• Adding documents never disclosed on a list, which invites an application to exclude them.
• Sending several unindexed PDFs instead of one paginated bundle.
• Writing the skeleton as a narrative of the whole dispute instead of an argument on defined issues.
• Putting new factual assertions in a skeleton with no witness or document behind them.
• Arriving without access to the bundle; GOV.UK says you must have it with you at the hearing.

For the hearing day itself, see what to expect at a tax tribunal hearing, and for allocation see tax tribunal appeal categories. If you are preparing alone, representing yourself at the tax tribunal may help, and valuation reports are covered under expert evidence.

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Related Accountapedia entries

• Can HMRC raise new arguments at the tribunal
• What happens at a tax tribunal hearing
• Can a tax tribunal hearing be held in private
• Asking the tax tribunal to postpone a hearing
• Costs in tax tribunal appeals

Sources

• legislation.gov.uk: SI 2009/273
• GOV.UK: Manual page ARTG8535
• GOV.UK: Manual page ARTG8620
• legislation.gov.uk: SI 2009/273
• legislation.gov.uk: SI 2009/273
• GOV.UK: How to appeal to the first tier tax tribunal
• GOV.UK: If you have a hearing
• legislation.gov.uk: SI 2009/273
• legislation.gov.uk: SI 2009/273
• legislation.gov.uk: SI 2009/273

Reviewed by Christine Anderson, Broker, Solar Protect. Last reviewed 24 October 2026. Part of Accountapedia, the Solar Protect guide to UK tax and accounting. This page is general information, not personalised advice.