Should I appeal to the Tribunal?

By Tolley and written by Anne Redston

The following Owner-Managed Businesses 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, the procedure may not be the same as that set out here. You are advised to take specialist advice.

Tribunal fees

In July 2015 the Ministry of Justice (MoJ) began consulting  on whether to introduce fees for Tax Tribunal appeals.

The Government has decided that the fees will depend on the classification of the case by the Tribunal. These classifications are discussed in Preparing for the appeal to the Tribunal guidance note.

The First-tier Tribunal fees will be:

  • default paper cases ― an issue fee of £50 for registering the appeal with the Tribunal
  • basic cases ― an issue fee of £50 and a hearing fee of £200
  • standard cases ― an issue fee of £200 and a hearing fee of £500
  • complex cases ― an issue fee of £200 and a hearing fee of £1,000

Court and Tribunal Fees ― Government response , Annex B, Table 5

The exception to this fee

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