Preparing for the appeal to the Tribunal

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

  • Preparing for the appeal to the Tribunal
  • Introduction
  • The appeal form
  • Classification of the case
  • Directions
  • Witnesses
  • Bundles
  • Skeleton arguments

Introduction

This guidance note outlines what you should do after your client has decided to appeal to the Tribunal, and takes you up to the day of the hearing. For the next stage, see the What happens at a Tribunal hearing? guidance note.

Before you read this guidance note you should read the Appealing an HMRC decision ― outline guidance note. Remember that this guidance note, and the other guidance 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.

The appeal form

You must submit the appeal form to the Tribunals Service within the time limit. For a discussion of time limits, see the Appealing an HMRC decision ― outline and Should I appeal to the Tribunal? guidance notes.

It is possible that fees will be charged for Tax Tribunal hearings. See the Should I appeal to the Tribunal? guidance note.

The application to appeal can be made online via the GOV.UK website . You must include a scan or photo of the original notice or review conclusion letter with the application and (if you are not a legal representative) authorisation from your client to act on his behalf. There is a save option which allows you to return to the application later if you require further information to complete the form.

The online appeal form includes step-by-step guidance on completing an appeal, and gives a reference number when an appeal has been submitted successfully. Even if you have completed many appeal forms, it is a good idea to read through the guidance each time,

More on Appeals and case tracker: