Related Commentary  Related CasesRelated HMRC Manuals

11(1)  For the purposes of subsection (2), the reference to a right of appeal is to a right to appeal to the Upper Tribunal on any point of law arising from a decision made by the First-tier Tribunal other than an excluded decision.

11(2)  Any party to a case has a right of appeal, subject to subsection (8).

11(3)  That right may be exercised only with permission (or, in Northern Ireland, leave).

11(4)  Permission (or leave) may be given by–

(a)the First-tier Tribunal, or

(b)the Upper Tribunal,

on an application by the party.

Need help? Get subscribed!

To subscribe to this content, simply call 0800 231 5199

We can create a package that’s catered to your individual needs.

Or book a demo to see this product in action.