Q&As

What is the deadline for appealing an FTT decision?

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Published on LexisPSL on 19/02/2016

The following Tax Q&A provides comprehensive and up to date legal information covering:

  • What is the deadline for appealing an FTT decision?

What is the deadline for appealing an FTT decision?

In order to make an appeal, a taxpayer must first apply for permission to appeal (PTA). The PTA application should be submitted:

  1. within 56 days of the full FTT decision—if the taxpayer obtains permission, the taxpayer must submit its appeal to the Upper Tribunal (UT) within one month of receiving notice of permission

  2. if the FTT refuses to grant permission to appeal (or only grants permission to appeal on limited grounds), the taxpayer can

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