You must get permission if you want to appeal the decision of another tribunal. Ask the tribunal that made the decision for permission within: 56 days of the date on the decision letter (for tax cases) 28 days of the date on the decision letter (for charities) If you’re given permission, download and fill in the relevant appeal form . You must send in the form within one month of the date on the permission letter. You can either send it online using the HMCTS E-Filing service or post it to the address on the form. Read the guidance on appealing . If you’re refused permission You can ask the Upper Tribunal to give you permission if you were refused it, or only given permission on some grounds. Download and fill in the appeal form . You can either send it online using the HMCTS E-Filing service or post it to the address on the form. You must include a copy of: the first-tier tribunal’s full decision the written decision refusing permission (or only giving you permission on some grounds) the accompanying letter saying you’ve been refused permission (or only given permission on some grounds) You must do this within one month of the letter of refusal being sent. A tribunal judge will read your appeal form and decide if you should be given permission to appeal or permission on additional grounds. You can ask for the decision to be reconsidered at a hearing if you’re refused permission. You’ll get a letter from the tribunal after the judge has made a decision telling you what to do next.

You usually have to attend a hearing where you (or your representative) and the other parties will present your cases to a judge at the tribunal. The tribunal will decide which party wins the case. You’ll normally be told the outcome of the case within 3 months of the hearing. You’ll most likely have to pay the other party’s costs if you lose, but the other party will be asked to pay your costs if you win. If you’re appealing a decision about a charity case made by the General Regulatory Chamber, the tribunal can only order you to pay the other party’s costs if they think you acted unreasonably. Preparing for the hearing You’ll be sent instructions on how to prepare for the hearing and what documents you’ll need to provide. You’ll also be told when and where the hearing will be held. Hearings normally take place in London, Edinburgh or Belfast. You can check the register of cases to find out if anything has changed. If you or your witness or representative is outside the UK and wants to give live video or audio evidence, contact the tribunal to request it. Tell the tribunal what country you, the witness or representative is in and what type of evidence is being given. You must do this as soon as possible. Decisions without hearings You can ask for a decision to be made without a hearing, but the other party must also agree. Getting a time extension You may be able to get a time extension if you need more time to prepare - write to the tribunal. You must have a good reason, for example you’re having problems finding a document or you’re ill.

If you lose your case

You may be able to appeal to a higher court if you think there was a legal mistake made by the tribunal. You can get legal advice if you’re unsure about this, including from a lawyer. You can also speak to an accountant or tax adviser . Ask for permission You must write to the tribunal and ask for permission before you appeal. You must do this within one month of the date on the decision letter. Upper Tribunal (Tax and Chancery Chamber) 5th Floor, Rolls Building Fetter Lane London EC4A 1NL Once you have permission, you should appeal to the relevant higher court: The Court of Appeal in England and Wales The Court of Session in Scotland The Court of Appeal in Northern Ireland You must do this within 28 days of the date on the permission letter. You may have to pay court fees and the other party’s costs. If you’re refused permission You can ask the relevant higher court for permission. You must do this within 28 days of the date on the refusal letter.

Legislation and previous decisions

Read the rules the tribunal must follow and its decisions on previous cases. Previous decisions Search the decisions database to see how and why previous decisions have been made. Legislation The tribunal will make a decision based on The Tribunal Procedure (Upper Tribunal) Rules 2008 . Read the tribunal’s practice directions for more guidance on how the tribunal makes decisions.

Appeal to the Upper Tribunal (Tax and Chancery)

Overview

You may be able to appeal to the Upper Tribunal (Tax and Chancery Chamber) if you think there was a legal mistake with a decision made against you by certain lower tribunals and organisations.

You might be able to appeal if your case was heard by the:

First-tier Tribunal (Tax) - for cases about tax
General Regulatory Chamber - for cases about charities

The tribunal is independent of government and will listen to both sides of the argument before making a decision.

Financial services cases

There’s a different process if you’re challenging a decision made by:

Financial Conduct Authority
Prudential Regulation Authority
Pensions Regulator
Bank of England
HM Treasury
Ofgem

Decisions by the Secretary of State or Trade Remedies Authority

There’s a different way to challenge a decision made by the Secretary of State for International Trade or the Trade Remedies Authority.

Help you can get

You may want to get help and advice before you appeal.

You can represent yourself or find a legal adviser (including a lawyer), tax adviser or accountant to help with your appeal.

You can get free advice from:

Citizens Advice
TaxAid
TaxHelp for Older People, if you’re over 60

Call or email the tribunal if you have any questions about the process. The tribunal cannot give you legal advice.

Upper Tribunal (Tax and Chancery Chamber)
Telephone: 020 7612 9730
Monday to Friday, 9am to 5pm
Fax: 0870 324 0173
[email protected]
Find out about call charges

Upper Tribunal (Tax and Chancery Chamber)

5th floor, Rolls Building

7 Rolls Buildings

Fetter Lane

London

EC4A 1NL

View a printable version of the whole guide

Appeal to the Upper Tribunal (Tax and Chancery)

Overview

Financial services cases

Decisions by the Secretary of State or Trade Remedies Authority

Help you can get

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Appeal to the Upper Tribunal (Tax and Chancery)

Overview

Financial services cases

Decisions by the Secretary of State or Trade Remedies Authority

Help you can get

Related content

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