Commentary

A1.116 Further appeals to the courts on points of law

Administration and compliance

A1.116 Further appeals to the courts on points of law

A1.116 Further appeals to the courts on points of law

If the taxpayer (or HMRC) has declared to the First-tier Tax Tribunal his (or her) dissatisfaction with its determination as being erroneous in point of law, he (or they) may ask for permission to appeal to the Tax and Chancery Chamber of the Upper Tribunal1. Such part of the tax due under the assessment as appears to the Tax Tribunal to be not in dispute becomes immediately payable.

On a question of fact the decision of the First-tier Tribunal is final. The circumstances in which a decision of the First-tier Tribunal

To continue reading
View the latest version of this document, as well as thousands of others like it, sign in to TolleyLibrary or register for a free trial