Appeals system

Generally

Commentary – Tax Reporter ¶188-800
Case Law – T. HAYTHORNTHWAITE AND SONS, LTD. v. KELLY (H.M. INSPECTOR OF TAXES).

Transitional matters

Commentary – Tax Reporter ¶188-800
Case Law – T. HAYTHORNTHWAITE AND SONS, LTD. v. KELLY (H.M. INSPECTOR OF TAXES).

Bringing cases to the Tribunal

Commentary – Tax Reporter ¶189-175

Chambers

Commentary

Commentary – Tax Reporter ¶189-150

First-Tier Tribunal

Commentary – Tax Reporter ¶189-100

Generally

Commentary – Tax Reporter ¶189-075

Upper Tribunal

Commentary – Tax Reporter ¶189-125

Collection of debts following determination by

Commentary – Tax Reporter ¶188-020

First-Tier Tribunal

Chambers

Commentary – Tax Reporter ¶189-100

Generally

Commentary – Tax Reporter ¶189-000

First-Tier Tribunal procedural rules

Appeal to Upper Tribunal

Commentary – Tax Reporter ¶189-760

Breach of rules/directions or practice directions

Commentary – Tax Reporter ¶189-455

Complex cases

Commentary – Tax Reporter ¶189-645

Decision notices

Commentary – Tax Reporter ¶189-695

Default paper cases

Commentary – Tax Reporter ¶189-640

Excluded decisions

Commentary – Tax Reporter ¶189-760

General rules

Commentary – Tax Reporter ¶189-375

Generally

Commentary – Tax Reporter ¶189-350

Justly and fairly, meaning

Commentary – Tax Reporter ¶189-395

Lead or test cases

Commentary – Tax Reporter ¶189-565

Notice of hearing

Commentary – Tax Reporter ¶189-670

Public and private hearings

Commentary – Tax Reporter ¶189-675
Case Law – Madeley & Anor v. R & C Commrs

Reaching decisions

Commentary – Tax Reporter ¶189-685

Respondent's statement of case

Commentary – Tax Reporter ¶189-635

Reviews of decisions

Commentary – Tax Reporter ¶189-780

Setting aside decisions that dispose of proceedings

Commentary – Tax Reporter ¶189-750

Standard cases

Commentary – Tax Reporter ¶189-645

Transfer of complex cases to the Upper Tribunal

Commentary – Tax Reporter ¶189-650

Variation of parties

Commentary – Tax Reporter ¶189-475

Witness summons and other orders

Commentary – Tax Reporter ¶189-545

Inheritance tax appeals

Commentary – Tax Reporter ¶188-820

Judicial review

Acknowledgement of service

Commentary – Tax Reporter ¶190-155

Additional grounds

Commentary – Tax Reporter ¶190-185

Applications for permission

Commentary – Tax Reporter ¶190-145

Generally

Commentary – Tax Reporter ¶189-050 ; Tax Reporter ¶190-125

Outcome of permission application

Commentary – Tax Reporter ¶190-165

Responses

Commentary – Tax Reporter ¶190-175

Transfer of proceedings to Upper Tribunal

Commentary – Tax Reporter ¶190-135

Penalties, determination by

Commentary – Tax Reporter ¶185-125

Practice directions

Commentary – Tax Reporter ¶189-325

Procedural rules

Commentary – Tax Reporter ¶189-325

Range of work

First-Tier Tribunal

Commentary – Tax Reporter ¶189-000

Generally

Commentary – Tax Reporter ¶188-950

Judicial review

Commentary – Tax Reporter ¶189-050

Two tribunals

Commentary – Tax Reporter ¶188-975

Upper Tribunal

Commentary – Tax Reporter ¶189-025

Statutory review

Generally

Commentary – Tax Reporter ¶189-200

Indirect taxes

Commentary – Tax Reporter ¶189-215

Nature of

Commentary – Tax Reporter ¶189-250

No review offered/requested, procedure

Commentary – Tax Reporter ¶189-300

Notification of appeal

Commentary – Tax Reporter ¶189-270–Tax Reporter ¶189-290

Obtaining

Commentary – Tax Reporter ¶189-220

Offer of review

Commentary – Tax Reporter ¶189-240

Request for review

Commentary – Tax Reporter ¶189-230

Scope of

Commentary – Tax Reporter ¶189-210

Time scale for

Commentary – Tax Reporter ¶189-260

Upper Tribunal

Appeals from to Court of Appeal

Commentary – Tax Reporter ¶189-025

Chambers

Commentary – Tax Reporter ¶189-125

Generally

Commentary – Tax Reporter ¶189-025

Penalties, appeals against decisions

Commentary – Tax Reporter ¶185-100
Case Law – Dunk v. General Commissioners of Income Tax for Havant and Commissioners of Inland Revenue ; Q.T. Discount Food Stores Ltd. v. Warley General Commissioners and Commissioners of Inland Revenue Hamid Rujaib v. Kensington General Commissioners and Commissioners of Inland Revenue ; Salmon v. General Commissioners for Havering and Commissioners of Inland Revenue

Upper Tribunal procedural rules

Appeals

Commentary – Tax Reporter ¶190-335

Appellant's reply

Commentary – Tax Reporter ¶190-095

Applications for permissions to appeal and decisions

Commentary – Tax Reporter ¶190-055 ; Tax Reporter ¶190-065

Breaches of rules/directions and practice directions

Commentary – Tax Reporter ¶189-905

Decisions

Commentary – Tax Reporter ¶190-265–Tax Reporter ¶190-285

Decisions with/without a hearing

Commentary – Tax Reporter ¶190-215

Excluded decisions

Commentary – Tax Reporter ¶190-335

Forfeiture Act 1982

Commentary – Tax Reporter ¶190-105

Funding by Legal Services Commission

Commentary – Tax Reporter ¶190-015

General rules

Commentary – Tax Reporter ¶189-835

Generally

Commentary – Tax Reporter ¶189-825

Hearings

Commentary – Tax Reporter ¶190-205

Judicial review

Commentary – Tax Reporter ¶190-125

Notice of appeal

Commentary – Tax Reporter ¶190-075

Public and private hearings

Commentary – Tax Reporter ¶190-245

Respondents' response

Commentary – Tax Reporter ¶190-085

Review of decisions

Commentary – Tax Reporter ¶190-355

Right of appeal

Commentary – Tax Reporter ¶190-335

Right of review of decisions

Commentary – Tax Reporter ¶190-355

Setting aside of decisions

Commentary – Tax Reporter ¶190-325

Special cases

Commentary – Tax Reporter ¶190-115

Vulnerable groups

Commentary – Tax Reporter ¶190-025

Withdrawal of case

Commentary – Tax Reporter ¶190-005

Witness summons

Commentary – Tax Reporter ¶189-995