Should I appeal to the tax tribunal?
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:

  • Should I appeal to the tax tribunal?
  • Tribunal fees
  • Payment of the tax in dispute
  • The merits of the case
  • Procedural issues
  • Missing the time limit for the appeal
  • Not having the standing to make an appeal
  • Limited FTT powers
  • Lack of jurisdiction
  • Costs (in Scotland, expenses)
  • More...

Should I appeal to the tax tribunal?

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)

  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.

This Practice Note does not cover appeals or reviews relating to decisions made by Revenue Scotland in relation to any of the Scottish devolved taxes in respect of which the First-tier Tribunal for Scotland (Tax Chamber) has jurisdiction. For more information, see Practice Note: Appealing a Revenue Scotland decision.

Tribunal fees

A taxpayer is not required to pay

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