A3.716 Complaints

If a party disagrees with a Tribunal decision there are onward rights of appeal (see A5.610, A5.616), and these will be set out in the decision letter from the Tribunal. Complaints about any aspect of the service from administrative staff should be made in writing to the manager of the office where the case was heard.

If the complaint is against a Member of the Judiciary, it should be made to the President of the Tribunal Chamber. For most tax appeals, that will mean writing to the President of the First-tier Tax Chamber1. The complaint must be made in

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