Commentary

I11.351A Applications to the Upper Tribunal for permission to appeal

IHT, trusts and estates

I11.351A Applications to the Upper Tribunal for permission to appeal

I11.351A Applications to the Upper Tribunal for permission to appeal

An application for permission to appeal can only be made to the Upper Tribunal where an application has previously been made to and refused by the First-tier Tribunal1.

Applications for permission to appeal must be made within two months 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

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