The following Tax guidance note Produced in partnership with Anne Redston of Temple Tax Chambers provides comprehensive and up to date legal information covering:
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).
appeals to the FTT is found in Practice Note: Should I appeal to the tax tribunal?
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
judicial review hearings on tax matters is found in Practice Notes:
Tax and judicial review in the tax tribunals, and
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:
your client lost its case before the FTT and the FTT has given permission for it to appeal to the UT
your client lost its case before the FTT; the FTT refused permission to appeal to the UT, but the UT subsequently gave permission, or
your client won its case before the FTT and HMRC has received permission to appeal to the UT in a tax matter
**Trials are provided to all LexisPSL and LexisLibrary content, excluding Practice Compliance, Practice Management and Risk and Compliance, subscription packages are tailored to your specific needs. To discuss trialling these LexisPSL services please email customer service via our online form. Free trials are only available to individuals based in the UK. We may terminate this trial at any time or decide not to give a trial, for any reason. Trial includes one question to LexisAsk during the length of the trial.
To view the latest version of this document and thousands of others like it, sign-in to LexisPSL or register for a free trial.
Existing user? Sign-in
Take a free trial
0330 161 1234
To view our latest legal guidance content,sign-in to Lexis®PSL or register for a free trial.