Appealing beyond the First-tier Tax Tribunal
Produced in partnership with Anne Redston

The following Tax practice note produced in partnership with Anne Redston provides comprehensive and up to date legal information covering:

  • Appealing beyond the First-tier Tax Tribunal
  • Client has received permission to appeal from the FTT
  • Making the appeal
  • Contents of the notice of appeal
  • Attachments to the notice of appeal
  • Time limit for appealing to UT
  • UT notifies HMRC
  • HMRC’s response
  • Your reply to HMRC’s response
  • Grounds of appeal at the UT
  • More...

Appealing beyond the First-tier Tax Tribunal

FORTHCOMING CHANGE: The Ministry of Justice has consulted on proposals to amend arrangements for obtaining permission to appeal from the Upper Tribunal to the Court of Appeal. For more information, see: Tax weekly highlights—3 December 2020—MoJ consults on amending arrangements for permission to appeal to Court of Appeal.

This Practice Note has been written by Anne Redston, Barrister. It is her personal view; she is not authorised to speak for the Tribunals Service or the judiciary.

This Practice Note discusses tax appeals beyond the First-tier Tax Tribunal (FTT).

Guidance on:

  1. appeals to the FTT is found in Practice Note: Should I appeal to the tax tribunal?

  2. how to get permission to appeal to the Upper Tribunal (UT) (which sets out the relevant time limits for requesting permission to appeal) is found in Practice Note: Appeals—options after the First-tier Tax Tribunal decision

  3. judicial review hearings on tax matters is found in Practice Notes:

    1. Tax and judicial review in the tax tribunals, and

    2. Judicial review in tax cases at the High Court

This Practice Note explains what happens after your client or HMRC receives permission to appeal to the UT.

The starting point of this Practice Note is therefore one of the following:

  1. your client lost its case before the FTT and the FTT has given permission for it to appeal to the UT

Popular documents