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:
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.
A taxpayer is not required to pay a fee to take an appeal to the First-tier Tribunal or to the Upper Tribunal.
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. Although the MoJ has never publicly stated it has dropped its plans, no steps have been taken to introduce them, and no revised proposals have been put forward.
For some VAT appeals, the VAT in dispute must be paid before the appeal, unless HMRC agrees (or, if HMRC does not agree, the Tribunal agrees) that
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