Commentary

D9.136 Appeal to the Tax and Chancery Chamber of the Upper Tribunal

Corporate tax
Corporate tax | Commentary

D9.136 Appeal to the Tax and Chancery Chamber of the Upper Tribunal

Corporate tax | Commentary

D9.136 Appeal to the Tax and Chancery Chamber of the Upper Tribunal

After a determination by the Tax Chamber of the First-tier Tribunal, the taxpayer or HMRC officer may, within 56 days of the determination, request in writing for leave to appeal to the Upper Tribunal1. The Tribunal is required to consider, firstly, whether to review its own decision, taking into account the provision2 that, 'The overriding objective of these rules is to enable the Tribunal to deal with cases fairly and justly'3. The Tribunal can only review the appeal if it considers that there was an error of law in the decision4.

If the First-tier Tribunal decides not to review its own decision, or reviews that decision but does not change it, it must consider whether to

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