Appeals—options after the First-tier Tax Tribunal decision
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:

  • Appeals—options after the First-tier Tax Tribunal decision
  • Costs issues
  • The options if your client is unhappy with the FTT decision
  • Textual corrections
  • Procedural irregularity
  • Non-attendance
  • Permission to appeal
  • Asking the First-tier Tribunal for permission
  • Asking the Upper Tribunal for permission
  • Oral hearing at the Upper Tribunal
  • More...

Appeals—options after the First-tier Tax Tribunal decision

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:

  1. the options, if you are unhappy with the decision, including:

    1. textual corrections to the decision

    2. asking for the decision to be set aside, and/or

    3. asking for permission to appeal the decision to the Upper Tribunal (UT)

  2. when a taxpayer is likely to be granted permission to appeal, and

  3. 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:

  1. Judicial review in tax cases at the High Court, and

  2. Tax and judicial review in the tax tribunals

In this Practice Note, PTA means permission to appeal.

This Practice Note does not cover circumstances where the initial appeal was to the First-tier Tribunal for Scotland (Tax Chamber) (Scottish FTT). The procedure

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