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 outlines what happens after your client receives the First-tier Tax Tribunal (FTT) decision notice. It discusses:
the options, if you are unhappy with the decision, including:
textual corrections to the decision
asking for the decision to be set aside, and/or
asking for permission to appeal the decision to the Upper Tribunal (UT)
when a taxpayer is likely to be granted permission to appeal, and
the costs implications of further litigation
Before you read this Practice Note you should read Practice Note: Appealing an HMRC decision. This Practice Note, and the other Practice Notes on appealing to the FTT, are only a summary; they do not cover all situations. You may need to take further advice in relation to your client’s appeal position.
This Practice Note does not cover judicial review in tax cases. For more information on that, see Practice Notes:
Judicial review in tax cases at the High Court, and
Tax and judicial review in the tax tribunals
In this Practice Note, PTA means permission to appeal.
As explained in Practice Notes: Should I appeal to the tax tribunal? and What happens at a tax tribunal hearing?, it may be
**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.