Commentary

I11.355 Appeals in Northern Ireland

IHT, trusts and estates

I11.355 Appeals in Northern Ireland

I11.355 Appeals in Northern Ireland

An appeal from a decision of the First-tier Tribunal lies to the Upper Tribunal. Appeal from the Upper Tribunal lies to the Court of Appeal in Northern Ireland1. An appeal lies only on a point of law. Further, where the decision of the Upper Tribunal which is being appealed is itself a decision on appeal from the First-tier Tribunal, permission to appeal may only be granted in the event that the appeal raises an important point of principle or practice or there is some other compelling reason why the appeal should be heard

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