Commentary

A5.613 Applications, appeals and referrals

Administration and compliance

A5.613 Applications, appeals and referrals

A5.613 Applications, appeals and referrals

For the latest New Development, see ND.1924.

Any party has the right, with permission, to appeal to the Upper Tribunal on a point of law (with the exception of excluded decisions). Permission to appeal must initially be sought from the First-tier Tribunal on application by the party concerned; application to the Upper Tribunal may only be made if the First-tier Tribunal has refused permission to appeal, see A5.610.1.

For general guidance from the Tribunals Service on appealing to the Upper Tribunal, see the Appealing to the Upper Tribunal (Tax and Chancery Chamber) leaflet on the GOV.UK website.

Applications for permission to appeal must be made within one month of the date on which the First-tier Tribunal previously refused the application2. Appeals must be made within one month of the date that either the First-tier Tribunal, or, where applicable, the Upper Tribunal, granted the application3.

If the application is filed outside the one-month period, it must include a request for an extension of time giving the reasons why it is late. Where an application relates to an appeal for which the First-tier Tribunal refused permission on the grounds that the application to it was not made in time, the application to the Upper Tribunal must include the reason why the application to

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