Video hearings in the FTT – Davies v. HMRC [2022] UKFTT 369 (TC) is a recent example. The decision of the judges states:

‘With the consent of the parties, the form of the hearing was V (video). All parties attended remotely. The remote platform was the Tribunal’s Video Hearing System. A face to face hearing was not held because of the ongoing effects of the Covid-19 pandemic and it was considered in the interests of justice to hold the meeting remotely. The documents to which we were referred are a Hearing bundle of 588 pages, an Authorities Bundle of 284 pages, a second witness statement and exhibits of … The HMRC officer who been dealing with the enquiry and had issues the information notices, … an additional authority drawn to the party’s attention by the tribunal, the skeleton arguments of the appellants … and the respondents … and an extract from a book admitted in the course of the hearing. It was not possible to complete the hearing in the time allotted and it was agreed, and the tribunal gave directions accordingly, that the parties closing submissions should be made in writing. We also have before us the respondents’ written closing submissions  … The appellants written closing submissions  … And the respondents’ written reply. For the applicable PD – Google, ‘ Pilot Practice Direction: Video/Audio Hearings in the First-Tier Tribunal and the Upper Tribunal.’  Paragraph 4 of the PD stets;

‘Where a tribunal decides that: a) a hearing in a particular case should take place; b) the proceedings are to be conducted wholly as video or audio proceedings; and c) it is not practicable for the hearing to be broadcast in a court or tribunal building the tribunal may direct that the hearing will take place in private, where this is necessary to secure the proper administration of justice.’

A Mediation with HMRC may also be conducted online using Teams. I am currently writing an article for Taxation (Tolley) about the ‘Mediation of Tax Disputes’ which is planned for publication in December.