Personal Tax

Preparing for the appeal to the Tribunal

Produced by Tolley and written by Anne Redston
  • 21 Dec 2021 16:42

The following Personal Tax guidance note Produced by Tolley and written by Anne Redston provides comprehensive and up to date tax information covering:

  • Preparing for the appeal to the Tribunal
  • Introduction
  • The appeal form
  • Classification of the case
  • Default Paper
  • Basic
  • Standard
  • Complex
  • Special ‘Paper’ rule during the coronavirus pandemic
  • Directions
  • More...

Preparing for the appeal to the Tribunal

Anne is a barrister who sits as a judge of the First-tier Tax Tribunal. The commentary in this guidance note is her personal view as she is not authorised to write on behalf of the Tribunals Service or the judiciary.

Introduction

This guidance note outlines what you should do after a decision has been made to appeal to the Tribunal, and takes you up to the day of the hearing. For the next stage, see the What happens at a Tribunal hearing? guidance note.

Before you read this guidance note you should read the Appealing an HMRC decision ― outline guidance note. Remember that this guidance note, and the other guidance notes on appealing to the Tribunal, are only a summary; they do not cover all situations. You may need to take further advice in relation to the specifics of the appeal position. If the appeal is to the Scottish First-tier Tribunal, the procedure may not be the same as that set out here. You are advised to take specialist advice.

The appeal form

You must submit the appeal form to the Tribunal Service within the time limit. For a discussion of time limits, see the Appealing an HMRC decision ― outline and Should I appeal to the Tribunal? guidance notes.

The application to appeal can be made online via the GOV.UK website. You must include a scan or photo of the original notice or review conclusion letter with the application and (if the taxpayer has appointed a representative

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