Guidance

Upper Tribunal appeals (Tax and Chancery) - additional guidance

How to appeal to the Tax and Chancery Upper Tribunal, including applying for permission to appeal, and grounds for appeal.

Applies to England, Scotland and Wales

Documents

Details

You should also read the general guide on appealing to the Upper Tribunal (Tax and Chancery).

Find out if you can get help with fees.

Updates to this page

Published 1 November 2014
Last updated 16 January 2025 + show all updates
  1. Replaced the PDF guide with an HTML guide

  2. Amended phone number and email address in the T399.

  3. Added revised T399 document.

  4. First published.

Sign up for emails or print this page