Commentary

I11.351B Appeals to the Upper Tribunal

IHT, trusts and estates

I11.351B Appeals to the Upper Tribunal

I11.351B Appeals to the Upper Tribunal

Written notice of appeal, where required, must be received by the Tribunal within one month after permission to appeal was sent to the appellant. The notice should contain full details of the appellant and representative, details of the decision challenged and the grounds for appeal, any written record of the decision being challenged and statement of reasons for that decision and a copy of the notice of permission to appeal. Where permission to appeal was granted by the Upper Tribunal, which has directed that the application for permission to appeal does not stand as the notice of appeal, the notice of appeal must include the Upper Tribunal's case reference. There is provision for the making of a late appeal where the Upper Tribunal uses its power to grant an extension of the time for giving notice of appeal, but otherwise a late appeal will not be admitted1.

When an appeal or application is filed with the Upper Tribunal or where permission to appeal has been granted by the Upper Tribunal, a copy of the appeal notice will be sent to all the respondents to the appeal, who will then have one month to file a response. The response must state whether the respondent opposes the appeal and give the grounds on which he intends to rely; these can include grounds on which the respondent was unsuccessful in the original appeal.

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