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.

Corporate Crime Analysis: In R v Derrick Cooper, the Court of Appeal allowed an appeal against conviction based on the inconsistent verdicts which the jury had given. Jacqueline Carey, barrister at 2 Bedford Row Chambers and counsel in the case, considers the learning points which practitioners can take from the judgment.

There are procedural requirements that practitioners must be aware of when appealing sentences imposed in health and safety cases to the Crown Court or to the Court of Appeal (Criminal Division). The Court of Appeal has considered a number of sentences imposed in health and safety cases and has given guidance to practitioners on a number of issues particularly the proper sentencing approach when dealing with very large companies, when dealing with public organisations, when dealing with companies with small operating profits and in respect of costs incurred by the prosecution. Appeal from the magistrates’ court to the Crown Court Section 108 of the Magistrates Courts Act 1980 (MCA 1980) gives a defendant a right to appeal against sentence or against conviction and the sentence that has been passed by the magistrates’ court. The procedure for appealing is set out in Criminal Procedure Rules 2025 (CrimPR 2025), SI 2025/909, Pt 34. See Practice Notes: Appealing a conviction in the Crown Court, Appeal

This Practice Note considers the amended 2012 Criminal Injuries Compensation Scheme which came into force on 13 June 2019. Time limits for the appeal If the victim of crime is still unhappy with the decision following a review by the Criminal Injuries Compensation Authority (CICA), they have the option of appealing the decision to the first-tier tribunal created by the Tribunals, Courts and Enforcement Act 2007. The appeals procedure will be governed by the Tribunal Procedure (First-Tier Tribunal) (Social Entitlement Chamber) Rules 2008, SI 2008/2685. The notice of appeal must be received by the first tier tribunal within 90 days of the CICA’s review decision. This 90-day period can be extended by the tribunal where there are good reasons for doing so and it would be fair to do so. The request can be made on the Notice of Appeal itself. Only the tribunal has jurisdiction to grant an extension and not the CICA. Grounds for an appeal If the victim of crime is appealing because no compensation award

Background to the Joint Board of Appeal of the European Supervisory Authorities The Joint Board of Appeal of the European Supervisory Authorities (Board of Appeal) is a joint body of the European Supervisory Authorities (Authorities), namely: • European Banking Authority (EBA) • European Insurance and Occupational Pensions Authority (EIOPA) • European Securities and Markets Authority (ESMA) For more information on the Authorities, see Practice Note: The European Supervisory Authorities (ESAs) and the European System of Financial Supervision and Lexis+® UK Banking & Finance Practice Note: The European Supervisory Authorities (ESAs) and the European System of Financial Supervision. The Board of Appeal reviews complaints brought against the decisions of the Authorities. Its decisions are subject to appeal before the Court of Justice of the European Union (CJEU). Current staff of the national competent authorities, or other national or EU institutions involved in the activities of the Authorities, are not eligible for service on the Board of Appeal. The Board of Appeal is composed of six members and six

This Practice Notice looks at what needs to be considered if appealing a costs order; the starting point being that appeals of costs orders are discouraged. It sets out the preliminary considerations and the basis for an appeal against a costs order (also known as a costs only appeal), which are governed by CPR 52. It also considers the time limits for an appeal, obtaining permission to appeal, challenging a decision refusing permission to appeal, where the appeal should be made, the documents required to commence an appeal and the effect of an appeal. This Practice Note does not consider: • an appeal against the decision of a costs officer as such appeals are subject to special rules set out in CPR 47.21 to CPR 47.24. For information, see Practice Note: Detailed assessment—appeals • recovering the costs incurred in an appeal. For guidance, see Practice Note: Appeals—costs recovery • appeals generally. For guidance, see: Civil appeals: general and preliminary considerations—overview Appeals as to costs are discouraged The general approach of the court to an appeal