Should I appeal to the Tribunal?

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Personal Tax

Guidance

Anne is a barrister who sits as a judge of the Upper Tribunal (Tax and Chancery Chamber) and the First-tier Tax Tribunal. The commentary in this guidance note is her personal view as she is not authorised to write on behalf of the Tribunals Service or the judiciary.

Introduction

Before you read this guidance note you should read the Appealing an HMRC decision ― outline guidance note. You are also advised to consider the possibility of an HMRC review, see the HMRC review of a decision guidance note.

This note considers the main things to consider when deciding whether or not to appeal to the Tribunal. It discusses the payment of the tax in dispute, costs, the merits of the case, and issues around privacy and confidentiality.

Remember that this guidance note, and the other guidance notes on appealing to the Tribunal, are only a summary; they do not cover all situations. You may need to take further advice in relation to any particular appeal position. If the appeal is to the Scottish

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Anne Redston

Barrister

Anne Redston is a barrister and consultant editor of Tolley's Yellow Tax Handbook. She is also a judge of the Upper Tribunal (Tax and Chancery Chamber), the First-tier Tax Tribunal and the Social Entitlement Tribunal. She is a Chartered Accountant and Chartered Tax Adviser, and a Fellow of both Institutes.

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