Should I appeal to the Tribunal?

Before reading this guidance 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 to consider 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 any particular appeal position. If the appeal is to the Scottish First-tier Tribunal, the procedure may not be the same as that set out here. You are advised to take specialist advice.

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.

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 (subscription sensitive).

The First-tier Tribunal fees would be: