Q&As

What is the time limit for appealing against a decision of the Upper Tribunal (Tax and Chancery Chamber)? If permission to appeal is allowed, what appellate court would hear the appeal? Is there a way of checking whether an appeal has been lodged?

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Published on LexisPSL on 26/05/2020

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

  • What is the time limit for appealing against a decision of the Upper Tribunal (Tax and Chancery Chamber)? If permission to appeal is allowed, what appellate court would hear the appeal? Is there a way of checking whether an appeal has been lodged?
  • Time limit for applying for PTA to the UT
  • Applying for PTA to the Court of Appeal
  • Time limit for applying for PTA to the Court of Appeal where the PTA relates to a statutory appeal
  • Time limit for applying for PTA to the Court of Appeal where the PTA relates to a judicial review
  • PTA hearing at the Court of Appeal could be determined on the papers or at an oral hearing
  • How to check if a UT decision is being appealed

What is the time limit for appealing against a decision of the Upper Tribunal (Tax and Chancery Chamber)? If permission to appeal is allowed, what appellate court would hear the appeal? Is there a way of checking whether an appeal has been lodged?

As noted in flowchart: Legal system for civil tax appeals in England and Wales—flowchart, if permission to appeal is allowed, an appeal against a decision of the Upper Tribunal (Tax and Chancery Chamber) (UT) is normally heard by the Court of Appeal. (In fact, the UT must specify which of the Court of Appeal in England and Wales, the Court of Session or the Court of Appeal in Northern Ireland is the most appropriate venue for the appeal. For the purposes of the guidance provided below, it is assumed that the Court of Appeal is the appropriate appellate court.)

The information below is based on the time limits that normally apply. However, it is worth bearing in mind that tribunals/courts may extend time limits and allow late appeals and that, during the coronavirus (COVID-19) pandemic, the tribunals/courts may be more lenient where the reason for a delay is related to the pandemic. For more information on the impact of coronavirus on dispute resolution generally, see Practice Note: Coronavirus (COVID-19) implications for dispute resolution, in particular the section: ‘Court of Appeal (Civil Division) during

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