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 2014Last updated 16 January 2025 + show all updates
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Replaced the PDF guide with an HTML guide
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Amended phone number and email address in the T399.
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Added revised T399 document.
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First published.