This Checklist should be read in conjunction with Practice Notes: Starting an appeal in the Court of Appeal Criminal Division (CACD) and Conducting an appeal in the Court of Appeal Criminal Division (CACD). All practitioners advising on appeals to the Court of Appeal should be familiar with: • Criminal Procedure Rules 2025 (CrimPR 2025), SI 2025/909, Pts 36–42 • Criminal Practice Directions 2023 at [10: Appeals to the Court of Appeal Criminal Division] • Guide to proceedings in the Court of Appeal Criminal Division Appeal following conviction in the Crown Court • obtain an advice in writing about the merits and grounds of appeal (see: Common grounds for appealing conviction and sentence—checklist) • complete the relevant notice of appeal (Form NG), indicating where the appellant wishes to apply for bail and legal aid (an easy read version of application for leave to appeal against conviction

This Practice Note covers applications for permission to appeal and notices of appeal filed on or after 2 December 2024 which are governed by the Supreme Court Rules 2024 (SCR 2024), SI 2024/949 and the Supreme Court Practice Directions (SCR PD). For guidance on the Supreme Court Rules which apply to appeals proceeding before 2 December 2024 or where the application for permission to appeal or notice of appeal was filed before 2 December 2024, see Practice Notes: Supreme Court—permission to appeal—appeals pre-2 December 2024 [Archived], Supreme Court—completing an application for permission or notice of appeal and how to respond—appeals pre-2 December 2024 [Archived] and Supreme Court—starting and managing the appeal—appeals pre-2 December 2024. Statutory basis of appeal to the Supreme Court The United Kingdom Supreme Court (also known as the UKSC) was established by Part 3 of the Constitutional Reform Act 2005 which came into force on 1 October 2009. The Supreme Court’s jurisdiction corresponds to that of its predecessor, the House of Lords (HL). In addition, the Supreme Court hears appeals regarding

Law360, London: The Court of Appeal's decision to endorse the validity of litigation-financing agreements devised to sidestep a Supreme Court ruling that upended class action funding provides certainty over what is allowed, but lawyers remain wary that further legislative changes are likely.

Specified decisions as made by the Secretary of State or immigration officers, as exhaustively listed in the Nationality, Immigration and Asylum Act 2002 (NIAA 2002), s 82(2), against which a right of appeal lies to the First-tier Tribunal under NIAA 2002, s 82(1).

This Practice Note outlines the procedure for appealing a decision made by Revenue Scotland in relation to any of the Scottish devolved taxes. Where relevant, it also compares the Scottish procedure to the procedure for appeals against a decision by HMRC in the UK tribunals. The UK procedure is explained in further detail in Practice Note: Appealing an HMRC decision. It is important to note that there are time limits at all stages of the appeal process, so failing to adhere to a time limit may mean that the right of appeal is lost. Additionally, Revenue Scotland’s approach to tax disputes, including the conduct of litigation and its approach to settling disputes, is guided by the principles set out in the Revenue Scotland Settlement and Litigation Principles. For an introduction to the Scottish tax tribunal system, which deals with appeals in devolved tax matters in Scotland, see Practice Note: Scotland: devolved taxes and the Scottish tribunal system. See also Practice Note: Devolved taxes in the UK—Scotland, Wales and Northern Ireland. For

This Practice Note explains the right of defendants who have been convicted in the magistrates’ court to appeal against their conviction to the Crown Court. Further detailed guidance on appeals in the Court of Appeal, Criminal Division can be found in the following Practice Notes: • Starting an appeal in the Court of Appeal Criminal Division (CACD) • Criminal appeals—reopening final determinations • Appeal on fresh evidence in criminal cases • Prosecution appeals against adverse rulings • Conducting an appeal in the Court of Appeal Criminal Division (CACD) • Criminal appeals—certificates of fitness to appeal from the Crown Court For detailed information on the right to appeal against a sentence passed in the magistrates’ court, see Practice Note: Appeal against sentence in the Crown Court. Statutory basis for appealing conviction to the Crown Court A defendant has an automatic right of appeal from the magistrates' court to the Crown Court following a plea of not guilty against their conviction, sentence or both. Where the defendant has been convicted in the magistrates’

Introduction to bringing an appeal against an ESA decision The three European Supervisory Authorities (ESAs)—the European Securities and Markets Authority (ESMA), the European Banking Authority (EBA) and the European Insurance and Occupational Pensions Authority (EIOPA) were established as from January 2011. The ESAs ensure closer cooperation and exchange of information among national supervisors, facilitate the adoption of EU solutions to cross-border problems, and advance the coherent interpretation and application of rules. For further information, see The European Supervisory Authorities (ESAs) and the European System of Financial Supervision and The EU’s Single Supervisory Mechanism. Articles 58 and 59 of the Regulation (EU) No 1093/2010, Regulation (EU) No 1094/2010, Regulation (EU) No 1095/2010 (collectively, the ESAs Regulations) provide for the establishment of an independent and impartial Board of Appeal of the three ESAs. Under Article 58(8) of the ESAs’ Regulations, the ESAs provide operational and secretarial support to the Board of Appeal through the Joint Committee, a body which is also established by the

FORTHCOMING CHANGE: A consultation (which closed on 7 July 2025) sought views on options for simplifying, modernising and reforming HMRC’s approach to dispute resolution with the aim of raising awareness of the dispute resolution processes and improving access to (and take-up of) alternative dispute resolution (ADR) and statutory review processes. The consultation also proposes aligning and simplifying the approach for appeals processes to combine the benefits of the different approaches currently used for direct and indirect tax disputes. For more information, see News Analysis articles: Tax update spring 2025—Tax analysis—Taxes management and dispute resolution and Tax update spring 2025—Improving HMRC’s approach to dispute resolution. 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. This Practice Note outlines the procedure for appealing against a decision made by HMRC. It links to further notes which explain each stage of the procedure. This Practice Note, and the further Practice Notes on appealing to the First-tier Tax Tribunal (FTT),

Statutory nuisance leading to abatement notice A local authority has a duty to inspect its area from time to time for any statutory nuisances, and where a complaint of a statutory nuisance is made to them by a person living in its area, it must take such steps as are reasonably practicable to investigate the complaint. A statutory nuisance may arise from matters which include any of the following which is or is likely to be ‘prejudicial to health’, or a nuisance: • the physical state of a premises • smoke, fumes or gases emitted from premises, vehicle, machinery or equipment in a street • dust, steam, odours from a business, industrial or trade premises • rubbish or any accumulation or deposited material • noise emitted from any premises, vehicle, machinery or equipment in the street For more information on the above, see Practice Note: Statutory nuisance. A statutory nuisance may also be abated, restricted or prevented by a nuisance order of the magistrates’ court pursuant

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. This Practice Note discusses tax appeals beyond the First-tier Tax Tribunal (FTT). It sets out how to appeal to the Upper Tribunal (UT) in a tax appeal from the FTT, covers practical and procedural issues and explains how to get permission from the UT to appeal to the Court of Appeal. Guidance on: • appeals to the FTT is found in Practice Notes: Appealing an HMRC decision and Should I appeal to the tax tribunal? • how to get permission to appeal to the UT (which sets out the relevant time limits for requesting permission to appeal) is found in Practice Note: Appeals—options after the First-tier Tax Tribunal decision • judicial review hearings on tax matters is found in Practice Notes: ◦ Judicial review in tax cases at the Upper Tribunal, and ◦ Judicial review in tax cases at the High Court This

This Practice Note explains the circumstances in which a defendant can appeal to the Crown Court against a magistrates’ court decision to refuse to grant bail or refuse to vary bail conditions. It also covers when a prosecutor can ask a magistrates’ court to reconsider granting bail to a defendant as well as when a prosecutor can appeal to the Crown Court against a magistrates’ court’s decision to grant bail. The Practice Note further examines when a defendant or a prosecutor can appeal a Crown Court bail decision to the High Court and the procedure for doing so. For information about when bail can be refused, see Practice Note: The right to bail and grounds for refusing bail. For information on how to make an application for bail that’s not by way of an appeal, or how to make an application to vary bail conditions, see Practice Note: How to make court bail applications. Defendant appeals against the refusal of bail by the magistrates' court A defendant refused bail by the magistrates' court

Restructuring & Insolvency analysis: The High Court dismissed an appeal against a County Court judgment which found a guarantor personally liable for debts of approximately £190,000. In reaching this position, the court provides an updated position on the extent a ‘conditional payment obligation’ can constitute a ‘liquidated sum’, the extent such a debt applies to section 267 of the Insolvency Act 1986 (IA 1986), and how the courts should approach interpreting the terms of commercial contracts more broadly. This judgment, and its accompanying analysis, is highly relevant to directors, liquidators and legal practitioners concerning the construction of guarantees and the successful enforcement of personal guarantees. Written by Stephen Alexander and Benjamin Meggitt-Smith from Mourant Ozannes (Jersey) LLP.