Making an appeal
1 The Tribunals Service
The Tribunals Service is part of the Ministry of Justice and provides administrative support for the Tribunals' judiciary who hear cases and decide appeals. The tax appeals system was created on 1 April 2009, and this provides for tax appeals to be heard in a First-tier Tax Chamber, with a right of appeal with permission to the Upper Tribunal. The tax appeals system is totally independent of Her Majesty's Revenue and Customs (HMRC).
2 About this booklet
This booklet is designed to provide you with useful information about how to appeal against a decision of HMRC and how to make your appeal to the Tax Chamber of the First-tier Tribunal.
We explain what decisions can be appealed against and how you may bring a case before the tax tribunal. This booklet aims to give you the essential information you need to make your appeal, though it cannot cover all circumstances.
3 What is the Tax Tribunal?
The First-tier Tribunal is divided into several Chambers, one of which is the Tax Chamber. Throughout this booklet this Tax Chamber is referred to as the tax tribunal. The tax tribunal hears the full range of appeals against HMRC decisions in relation to direct and indirect tax cases (explained in paragraph 4 below). It has a single set of procedural rules giving it the flexibility to deal with the whole range of tax matters from the straightforward to the complex.
The tax tribunal is completely independent of HMRC, and cases are heard