Should I appeal to the Tribunal?

By Tolley and written by Anne Redston

The following Corporation Tax guidance note by Tolley and written by Anne Redston provides comprehensive and up to date tax information covering:

  • Should I appeal to the Tribunal?
  • Introduction
  • Tribunal fees
  • Payment of the tax in dispute
  • The merits of the case
  • Procedural issues
  • Costs
  • Reputation, confidentiality and privacy


Before you read this note you should read the Appealing an HMRC decision: outline guidance note. You are also advised to consider the possibility of an HMRC review, see the HMRC review of a decision guidance note.

This note considers the main things you should raise with your client when deciding whether or not to appeal to the Tribunal. It discusses the payment of the tax in dispute, costs, the merits of the case and issues around privacy and confidentiality.

Remember that this note, and the other notes on appealing to the Tribunal, are only a summary; they do not cover all situations. You may need to take further advice in relation to your client’s appeal position. If your client’s appeal is to the Scottish First-tier Tribunal (FTT), the procedure may not be the same as that set out here. You are advised to take specialist advice.

Tribunal fees

In 2015 the Ministry of Justice (MoJ) consulted  on whether to introduce fees for tax tribunal appeals, and subsequently it was decided that fees would be charged. However, in 2017 the Supreme Court ruled that the fees imposed in the Employment Tribunal were unlawful. It is therefore possible that the MoJ will decide not to proceed with its earlier decision to impose fees for tax cases. It is however sensible to advise your client that it remains a possibility.

R (oao UNISON) v Lord Chancellor [2017] UKSC 51 (subscription sensitive)

If fees are introduced in accordance with the MoJ’s original proposals, the amount payable would depend on the classification of the case by the Tribunal. There are four possible classifications: Default Paper, Basic, Standard and Complex. These classifications are discussed in the Preparing for the appeal to the Tribunal guidance note.

The FTT fees will be:

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