Commentary

I11.352B Applications for permission to appeal from decisions of the Upper Tribunal

IHT, trusts and estates

I11.352B Applications for permission to appeal from decisions of the Upper Tribunal

I11.352B Applications for permission to appeal from decisions of the Upper Tribunal

Any party has the right of appeal from the Upper Tribunal to the relevant appellate court on a point of law only and with the permission of either the Upper Tribunal or the relevant appellate court1. The relevant appellate court is:

  1.  

    •     the Court of Appeal in England and Wales

  2.  

    •     the Court of Session in Scotland, and

  3.  

    •     the Court of Appeal in Northern Ireland2.

The Upper Tribunal will inform the parties of their appeal rights when the decision notice is sent out; applications for permission to appeal

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