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

The following Tax guidance note Produced in partnership with Anne Redston of Temple Tax Chambers 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
  • Client has received permission to appeal from the UT
  • HMRC has received permission to appeal
  • Making a late appeal
  • Withdrawal of UT appeal
  • The UT hearing
  • Appealing the UT decision to the Court of Appeal/Court of Session
  • Appealing directly to the Supreme Court
  • Court of Appeal/Court of Session and Supreme Court

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 (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 Upper Tribunal (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

  2. your client lost its case before the FTT; the FTT refused permission to appeal to the UT, but the UT subsequently gave permission, or

  3. your client won its case before the FTT and HMRC has received permission to appeal to the UT in a tax matter

This Practice