Should I appeal to the tax tribunal?
Produced in partnership with Anne Redston of Temple Tax Chambers
Should I appeal to the 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:

  • Should I appeal to the tax tribunal?
  • Tribunal fees
  • Payment of the tax in dispute
  • The merits of the case
  • Procedural issues
  • Costs (in Scotland, expenses)
  • Reputation, confidentiality and privacy

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.

Before you read this Practice Note you should read Practice Note: Appealing an HMRC decision. You are also advised to consider the possibility of an HMRC review, for which see Practice Note: HMRC review of a decision.

This Practice Note considers the main things you should raise with your client when deciding whether or not to appeal to the First-tier Tax Tribunal (FTT). It discusses:

  1. the 2015 proposal to impose fees for taking cases in the FTT or the Upper Tribunal (UT) tribunal fees

  2. the payment of the tax in dispute

  3. costs

  4. the merits of the case, and

  5. issues around privacy and confidentiality

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.

Tribunal fees

A taxpayer is not required to pay a fee to take an appeal to the FTT or to the UT.

In 2015 the Ministry of Justice (MoJ) consulted on whether to introduce fees for tax tribunal appeals and in December 2015 decided that fees would be charged from a date to be decided.

However, in