Should I appeal to the Tribunal?

Produced by Tolley and written by Anne Redston. Anne is a barrister at Temple Tax Chambers and is not authorised to write on behalf of the Tribunals Service or the judiciary.
Should I appeal to the Tribunal?

The following Personal Tax guidance note Produced by Tolley and written by Anne Redston. Anne is a barrister at Temple Tax Chambers and is not authorised to write on behalf of the Tribunals Service or the judiciary. provides comprehensive and up to date tax information covering:

  • Should I appeal to the Tribunal?
  • Introduction
  • Tribunal fees
  • Payment of the tax in dispute
  • The merits of the case
  • Procedural issues
  • The Tribunal’s jurisdiction
  • Costs
  • The First-tier Tribunal
  • The Upper Tribunal and above
  • More...

Introduction

Before you read this guidance note you should read the Appealing an HMRC decision ― outline guidance note. You are also advised to consider the possibility of an HMRC review, see the HMRC review of a decision guidance note.

This note considers the main things to consider when deciding whether or not to appeal to the Tribunal. It discusses the payment of the tax in dispute, costs, the merits of the case, and issues around privacy and confidentiality.

This guidance note, and the other related guidance notes on Tribunal appeals, sets out the position before the coronavirus (COVID-19) pandemic. However, Tribunal appeals, hearings and related procedures have all been affected by the coronavirus pandemic. You are strongly advised to read the Tax Tribunals and coronavirus (COVID-19) guidance note, as that commentary summarises the current position.

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 any particular 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.

Tribunal fees

In 2015, the Ministry of Justice (MoJ) consulted on whether to introduce fees for Tax Tribunal appeals, and subsequently it was decided that fees would be charged. However, in 2017, the Supreme Court ruled that the fees imposed in the Employment Tribunal were unlawful. It is therefore possible that the MoJ will decide not to proceed with its earlier decision to impose fees for tax cases. It is however sensible to advise the taxpayer that it remains a possibility.

If fees were to be introduced in accordance with the MoJ’s original proposals, the amount payable would depend on the classification of the case by the Tribunal. There are four possible classifications: Default Paper, Basic, Standard and Complex. These classifications are discussed in the Preparing for

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