Commentary

A8.308 Coronavirus (COVID-19)—appealing decisions, upper tribunal and judicial review

Administration and compliance

A8.308 Coronavirus (COVID-19)—appealing decisions, upper tribunal and judicial review

A8.308 Coronavirus (COVID-19)—appealing decisions, upper tribunal and judicial review

Appeals and applications to the First-tier Tribunal and Upper Tribunal are both significantly affected by the coronavirus (COVID-19) pandemic. The commentary below summarises the situation as at 24 March 2021. However, the position is constantly changing. The Ministry of Justice is providing regular updates and taxpayers and advisers are advised to check the Judiciary website for the most up-to-date position.

The position before the pandemic is set out in A5.610, A5.613 and A5.301. However, the information there should be read in the light of, and as amended by, the commentary below and in:

  1.  

    •     A8.305—general approach to Tax Tribunals and coronavirus

  2.  

    •     A8.306—making appeals

  3.  

    •     A8.307—appeal hearings

This commentary deals with

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