Guidance to accompany a Decision from the First-tier Tribunal (Tax Chamber)
This guidance gives you information about what you can do to challenge a Tribunal's decision or apply to change a Tribunal s decision. It applies whether the decision has been made by the Tribunal at a hearing or whether the decision has been made on the papers alone.
This leaflet contains only a summary of the actions you can take following a Tribunal's decision. It is not an exhaustive statement of the law. You may wish to seek advice about your rights.
The rights to apply for permission to appeal to the Upper Tribunal, correcting and setting aside a decision are also available to Her Majesty s Revenue and Customs (HMRC).
If you are outside a time limit, you may apply for an extension of time, explaining why your application is late and why you should be granted an extension of time.
In every case, even if the decision has been given orally at a hearing, the Tribunal office will send a written notice of the decision to you, the