Appeals system

Generally

Transitional matters

Bringing cases to the Tribunal

Chambers

Commentary

First-Tier Tribunal

Generally

Upper Tribunal

Collection of debts following determination by

First-Tier Tribunal

Chambers

Generally

First-Tier Tribunal procedural rules

Appeal to Upper Tribunal

Breach of rules/directions or practice directions

Complex cases

Decision notices

Default paper cases

Excluded decisions

General rules

Generally

Justly and fairly, meaning

Lead or test cases

Notice of hearing

Public and private hearings

Reaching decisions

Respondent's statement of case

Reviews of decisions

Setting aside decisions that dispose of proceedings

Standard cases

Transfer of complex cases to the Upper Tribunal

Variation of parties

Witness summons and other orders

Inheritance tax appeals

Judicial review

Acknowledgement of service

Additional grounds

Applications for permission

Generally

Outcome of permission application

Responses

Transfer of proceedings to Upper Tribunal

Penalties, determination by

Practice directions

Procedural rules

Range of work

First-Tier Tribunal

Generally

Judicial review

Two tribunals

Upper Tribunal

Statutory review

Generally

Indirect taxes

Nature of

No review offered/requested, procedure

Notification of appeal

Obtaining

Offer of review

Request for review

Scope of

Time scale for

Upper Tribunal

Appeals from to Court of Appeal

Chambers

Generally

Penalties, appeals against decisions

Upper Tribunal procedural rules

Appeals

Appellant's reply

Applications for permissions to appeal and decisions

Breaches of rules/directions and practice directions

Decisions

Decisions with/without a hearing

Excluded decisions

Forfeiture Act 1982

Funding by Legal Services Commission

General rules

Generally

Hearings

Judicial review

Notice of appeal

Public and private hearings

Respondents' response

Review of decisions

Right of appeal

Right of review of decisions

Setting aside of decisions

Special cases

Vulnerable groups

Withdrawal of case

Witness summons