Anne is a barrister who sits as a judge of the Upper Tribunal (Tax and Chancery Chamber) and 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 note outlines what happens at a Tribunal appeal hearing. Before you read this 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 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.
Before the hearing
If you want to understand how to prepare for a hearing, read the Preparing for the appeal to the Tribunal guidance note. If you have never
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