Today’s update...   DIRECTION SOUGHT 1. The Respondents apply for the following direction under Rule 5(3)(a) The Tribunal Procedure (First-tier Tribunal) (Tax Chamber) Rules 2020: “The time limits for the Respondents’ to provide the Respondents Statement of Case is extended until 5pm on 22 December 2022. GROUNDS FOR APPLICATION 2. In accordance with the directions dated 26 August 2022, the Respondents are due to serve the Respondents Statement of Case on 24 October 2022. 3. T