Commentary

I11.351 Applications to the First-tier Tribunal for permission to appeal

IHT, trusts and estates

I11.351 Applications to the First-tier Tribunal for permission to appeal

Appeals beyond the First-tier Tribunal

I11.351 Applications to the First-tier Tribunal for permission to appeal

Appeals from decisions of the Special Commissioners were made to the High Court in England and Wales and Northern Ireland, or the Court of Session in Scotland. Now, appeal from the decisions of the First-tier Tribunal lies to the Upper Tribunal. This is the case whether the appeal originated in England and Wales, Scotland or Northern Ireland. Tax matters will be dealt with by the Tax and Chancery Chamber of the Upper Tribunal1. Appeal to the Upper Tribunal is on point of law only.

An appeal against a decision of the First-tier Tribunal to the Upper Tribunal cannot be made unless permission has been given by either the First-tier or the Upper Tribunal2. Applications for permission to appeal must be made initially to the First-tier

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