Checklist: appealing to tribunal

Flowcharts

Appeal structure

Criteria for appealing to tribunal

Hearing centres

Issue estoppel

Official forms concerning appeals

Official publications on appeals

Range of tribunal's work

Seeking an HMRC review or appealing to tribunal

Territorial jurisdiction of tribunal

Tribunal administrative centre

Tribunal chambers

First-Tier Tribunal

Generally

Upper Tribunal

Two tribunals

First-Tier Tribunal

Generally

Upper Tribunal