Preparing for a tax tribunal case
Produced in partnership with Anne Redston of Temple Tax Chambers
Preparing for a tax tribunal case

The following Tax guidance note Produced in partnership with Anne Redston of Temple Tax Chambers provides comprehensive and up to date legal information covering:

  • Preparing for a tax tribunal case
  • The appeal form
  • Classification of the case
  • Default paper classification
  • Basic cases
  • Standard cases
  • Complex cases
  • Directions
  • Witnesses
  • Bundles
  • more

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 you should do after your client has decided to appeal an HMRC decision to the tribunal, and takes you up to the day of the hearing. It discusses:

  1. the appeal form—where to find it and tips for completing it

  2. the classification of the case by the tribunal and the consequences of that classification

  3. pre-hearing directions issued by the tribunal, and

  4. preparing:

    1. witness statements

    2. trial bundles, and

    3. skeleton arguments

For the next stage, see Practice Note: What happens at a tax tribunal hearing?

Before you read this Practice Note, you should read Practice Notes: Appealing an HMRC decision and Should I appeal to the tax tribunal? This Practice Note, and the other Practice Notes on appealing to the tribunal, 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.

The appeal form

You must submit the appeal form to the Tribunals Service within the time limit. For a discussion of time limits, see Practice Note: Appealing an HMRC decision.

A taxpayer is not required to pay a fee to take an appeal to the First-tier Tax Tribunal (FTT)