Coronavirus (COVID-19) and tax—impact on tax appeals and tax tribunals
Coronavirus (COVID-19) and tax—impact on tax appeals and tax tribunals

The following Tax practice note provides comprehensive and up to date legal information covering:

  • Coronavirus (COVID-19) and tax—impact on tax appeals and tax tribunals
  • General approach
  • Making a new appeal to HMRC
  • Making a new appeal to the First-tier Tax Tribunal
  • Time limit for making the appeal
  • Categorisation of the appeal
  • Complex and standard appeals
  • All other appeals
  • Hearing of appeals
  • Paper hearing
  • More...

Appeals and applications to the First-tier Tribunal and Upper Tribunal are both significantly affected by the coronavirus (COVID-19) pandemic. This guidance summarises the situation as at 24 March 2021. However, the position is constantly changing. The Ministry of Justice is providing regular updates and you are advised to check the Courts and Tribunals Judiciary website for the most up-to-date position.

The Courts and Tribunals Judiciary website currently includes ‘pilot’ practice directions, announcements and guidance. These practice directions are described as ‘pilot’ because they have been introduced to deal with the problems caused to the tribunals by the coronavirus lockdown. Most of these practice directions were originally expressed to last for six months but have been extended, although they may be amended or revoked at any time; they may also be further extended.

The position before the pandemic is set out in Practice Note: Appealing an HMRC decision and the other Practice Notes in the Disputes with HMRC: appeals subtopic, which provide more details of many of the steps and procedures relevant to an appeal to the tribunals. However, the information in those Practice Notes should be read in the light of, and as amended by, the commentary below.

This Practice Note deals with appeals to the First-tier Tribunal (Tax Chamber) (FTT) unless specific reference is made to the Upper Tribunal (Tax and Chancery Chamber) (UT) or to

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